https://www.taxtmi.com/caselaws?id=5796 The court concluded that the Commissioner of Income Tax (CIT) was correct in dismissing the revision petition under Section 264 of the Income Tax Act, 1961, as the order in question had been appealed to the Income Tax Appellate Tribunal (ITAT). The court emphasized that the entire order merges into the Tribunal's order, prohibiting revision by the CIT. It was also determined that Central Board of Direct Taxes (CBDT) circulars cannot override judicial decisions. The appeal was dismissed, affirming the decision of the Division Bench of the High Court. en-us Thu, 11 May 2000 00:00:00 +0530 Wed, 19 Mar 2025 18:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5796 The court concluded that the Commissioner of Income Tax (CIT) was correct in dismissing the revision petition under Section 264 of the Income Tax Act, 1961, as the order in question had been appealed to the Income Tax Appellate Tribunal (ITAT). The court emphasized that the entire order merges into the Tribunal's order, prohibiting revision by the CIT. It was also determined that Central Board of Direct Taxes (CBDT) circulars cannot override judicial decisions. The appeal was dismissed, affirming the decision of the Division Bench of the High Court. Case-Laws Income Tax Thu, 11 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5796