https://www.taxtmi.com/caselaws?id=191692 The doctrine of merger prevents revisional jurisdiction from being exercised against an order that has ceased to exist on the disputed point. Where the assessment order on interest was carried in appeal and the Appellate Assistant Commissioner set aside the rectification, the appellate order became the operative order on that issue. The original assessment order on that point was extinguished in law and could not be revised under section 33B of the Indian Income-tax Act, 1922. Revisional power was therefore unavailable once merger had occurred. en-us Tue, 07 Mar 1989 00:00:00 +0530 Thu, 13 Apr 2017 14:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191692 The doctrine of merger prevents revisional jurisdiction from being exercised against an order that has ceased to exist on the disputed point. Where the assessment order on interest was carried in appeal and the Appellate Assistant Commissioner set aside the rectification, the appellate order became the operative order on that issue. The original assessment order on that point was extinguished in law and could not be revised under section 33B of the Indian Income-tax Act, 1922. Revisional power was therefore unavailable once merger had occurred. Case-Laws Income Tax Tue, 07 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191692