https://www.taxtmi.com/caselaws?id=5710 Binding precedent governed the scope of revisional power under Section 263 of the Income-tax Act, 1961. The Supreme Court held that revision is not barred merely because the Commissioner of Income-tax (Appeals) did not deal with a particular issue, and the doctrine of merger does not prevent revision on matters not actually decided in appeal. Applying the earlier precedent, the Court answered both referred questions in favour of the Revenue and upheld the Commissioner's revisional jurisdiction on the issues referred. en-us Fri, 13 Dec 1996 00:00:00 +0530 Thu, 27 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5710 Binding precedent governed the scope of revisional power under Section 263 of the Income-tax Act, 1961. The Supreme Court held that revision is not barred merely because the Commissioner of Income-tax (Appeals) did not deal with a particular issue, and the doctrine of merger does not prevent revision on matters not actually decided in appeal. Applying the earlier precedent, the Court answered both referred questions in favour of the Revenue and upheld the Commissioner's revisional jurisdiction on the issues referred. Case-Laws Income Tax Fri, 13 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5710