https://www.taxtmi.com/caselaws?id=189795 The High Court held that the Commissioner (Appeals) lacked jurisdiction to revise the order under section 263 due to a merger of the appellate order with the original order regarding the calculation of the disallowable amount under section 44C. The Tribunal's decision was upheld, affirming in favor of the assessee that there was no scope for the Commissioner (Appeals) to invoke section 263. The judgment referenced a previous case, establishing the principle of merger between orders when certain aspects are not appealed or considered. The Court ruled in favor of the assessee, concluding that the Commissioner (Appeals) did not have the authority to revise the order. en-us Tue, 12 Dec 1989 00:00:00 +0530 Fri, 20 Jan 2017 17:00:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189795 The High Court held that the Commissioner (Appeals) lacked jurisdiction to revise the order under section 263 due to a merger of the appellate order with the original order regarding the calculation of the disallowable amount under section 44C. The Tribunal's decision was upheld, affirming in favor of the assessee that there was no scope for the Commissioner (Appeals) to invoke section 263. The judgment referenced a previous case, establishing the principle of merger between orders when certain aspects are not appealed or considered. The Court ruled in favor of the assessee, concluding that the Commissioner (Appeals) did not have the authority to revise the order. Case-Laws Income Tax Tue, 12 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189795