https://www.taxtmi.com/caselaws?id=10259 The High Court allowed the appeal, set aside the Tribunal's order, and remanded the matter for a fresh decision, emphasizing the appellant's right to challenge the rectification order separately from the original assessment appeal due to the doctrine of merger not being universally applicable. The Court stressed the importance of bringing all relevant orders to the Tribunal's notice for a comprehensive decision, indicating that the doctrine of merger should be applied based on the specific circumstances of each case. en-us Fri, 06 Aug 2004 00:00:00 +0530 Sat, 11 Jul 2009 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10259 The High Court allowed the appeal, set aside the Tribunal's order, and remanded the matter for a fresh decision, emphasizing the appellant's right to challenge the rectification order separately from the original assessment appeal due to the doctrine of merger not being universally applicable. The Court stressed the importance of bringing all relevant orders to the Tribunal's notice for a comprehensive decision, indicating that the doctrine of merger should be applied based on the specific circumstances of each case. Case-Laws Income Tax Fri, 06 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10259