https://www.taxtmi.com/caselaws?id=348645 The Tribunal upheld the CIT (A)'s order in a case involving the charging of interest under various sections of the Income Tax Act 1961. The Tribunal dismissed the appeals filed by the assessee, finding no illegality in the interest calculations or the adjustment of refund against interest levied. The Tribunal emphasized the principle of the "doctrine of merger," stating that the assessment order merges into the appellate order. The AR failed to demonstrate any errors in the interest calculations, leading to the dismissal of the appeals and the affirmation of the CIT (A)'s decision. en-us Mon, 18 Sep 2017 00:00:00 +0530 Tue, 26 Sep 2017 19:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348645 The Tribunal upheld the CIT (A)'s order in a case involving the charging of interest under various sections of the Income Tax Act 1961. The Tribunal dismissed the appeals filed by the assessee, finding no illegality in the interest calculations or the adjustment of refund against interest levied. The Tribunal emphasized the principle of the "doctrine of merger," stating that the assessment order merges into the appellate order. The AR failed to demonstrate any errors in the interest calculations, leading to the dismissal of the appeals and the affirmation of the CIT (A)'s decision. Case-Laws Income Tax Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348645