https://www.taxtmi.com/caselaws?id=187873 The court upheld the validity of the notice issued under Section 263 of the Income Tax Act, 1961, finding that the conditions for invoking Section 263 were satisfied as the assessment order contained errors prejudicial to the Revenue's interest. The court clarified that the doctrine of merger did not prevent the Commissioner of Income Tax from revising the assessment order, as the issue in question was not considered in the appeal process. Ultimately, the court dismissed the writ petition for lacking merit. en-us Wed, 11 Mar 2015 00:00:00 +0530 Thu, 10 Nov 2016 11:56:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187873 The court upheld the validity of the notice issued under Section 263 of the Income Tax Act, 1961, finding that the conditions for invoking Section 263 were satisfied as the assessment order contained errors prejudicial to the Revenue's interest. The court clarified that the doctrine of merger did not prevent the Commissioner of Income Tax from revising the assessment order, as the issue in question was not considered in the appeal process. Ultimately, the court dismissed the writ petition for lacking merit. Case-Laws Income Tax Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187873