https://www.taxtmi.com/caselaws?id=177876 Where an assessment order is carried in appeal and the Appellate Assistant Commissioner passes a final order, the original assessment merges in the appellate order. Section 33-B revisional power was confined to the Income-tax Officer's original order, so the Commissioner could not revise or enhance the assessment after appellate disposal. Any attempt to do so would amount to impermissible interference with the appellate order, which had attained finality. The revisional order was therefore incompetent once merger occurred. en-us Thu, 05 Mar 1953 00:00:00 +0530 Thu, 21 Jan 2016 10:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177876 Where an assessment order is carried in appeal and the Appellate Assistant Commissioner passes a final order, the original assessment merges in the appellate order. Section 33-B revisional power was confined to the Income-tax Officer's original order, so the Commissioner could not revise or enhance the assessment after appellate disposal. Any attempt to do so would amount to impermissible interference with the appellate order, which had attained finality. The revisional order was therefore incompetent once merger occurred. Case-Laws Income Tax Thu, 05 Mar 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177876