https://www.taxtmi.com/caselaws?id=180673 The Court held that the notice issued under Section 263 of the Income Tax Act during the pendency of appeals before the Tribunal was invalid as the principle of merger applied, and no opportunity was given before its issuance. The Court distinguished previous decisions cited by the revenue and allowed the petition, quashing the notice without costs. en-us Tue, 18 Nov 2014 00:00:00 +0530 Thu, 31 Mar 2016 10:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180673 The Court held that the notice issued under Section 263 of the Income Tax Act during the pendency of appeals before the Tribunal was invalid as the principle of merger applied, and no opportunity was given before its issuance. The Court distinguished previous decisions cited by the revenue and allowed the petition, quashing the notice without costs. Case-Laws Income Tax Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180673