https://www.taxtmi.com/caselaws?id=10484 The Tribunal held that the Commissioner lacked jurisdiction under section 263 to modify the assessment order after a rectification order was passed under section 154 by the Assessing Officer. The Tribunal found that the assessment order ceased to exist post rectification under section 154, invoking the doctrine of merger and rendering the Commissioner's jurisdiction under section 263 inapplicable. The Tribunal concluded that the revision proceedings initiated post rectification were not justified, emphasizing the inapplicability of section 263 when the original assessment order no longer exists. Consequently, the Tribunal rejected the Revenue's application, citing legal principles and precedents. en-us Mon, 15 Dec 2003 00:00:00 +0530 Thu, 16 Jul 2009 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10484 The Tribunal held that the Commissioner lacked jurisdiction under section 263 to modify the assessment order after a rectification order was passed under section 154 by the Assessing Officer. The Tribunal found that the assessment order ceased to exist post rectification under section 154, invoking the doctrine of merger and rendering the Commissioner's jurisdiction under section 263 inapplicable. The Tribunal concluded that the revision proceedings initiated post rectification were not justified, emphasizing the inapplicability of section 263 when the original assessment order no longer exists. Consequently, the Tribunal rejected the Revenue's application, citing legal principles and precedents. Case-Laws Income Tax Mon, 15 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10484