https://www.taxtmi.com/caselaws?id=179215 The High Court affirmed the Tribunal's decision that the doctrine of merger applied in the case, preventing the Income-tax Officer from rectifying the assessment order under section 154. The Court held that since the matter of undisclosed purchases of zeera was considered and decided by the Appellate Assistant Commissioner, the original assessment order merged with the AAC's order. Consequently, the ITO's rectification was not permissible. The decision favored the assessee, with costs not awarded to the Revenue. en-us Fri, 18 Feb 2005 00:00:00 +0530 Tue, 23 Feb 2016 11:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179215 The High Court affirmed the Tribunal's decision that the doctrine of merger applied in the case, preventing the Income-tax Officer from rectifying the assessment order under section 154. The Court held that since the matter of undisclosed purchases of zeera was considered and decided by the Appellate Assistant Commissioner, the original assessment order merged with the AAC's order. Consequently, the ITO's rectification was not permissible. The decision favored the assessee, with costs not awarded to the Revenue. Case-Laws Income Tax Fri, 18 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179215