https://www.taxtmi.com/caselaws?id=197360 The Commissioner of Income-tax's revisional jurisdiction under section 263 of the Income-tax Act continues over issues forming part of the assessment order that were not considered and decided in the appeal. The retrospective amendment to the Explanation to section 263 expands that power, and the doctrine of merger does not prevent revision beyond matters actually adjudicated on appeal. Accordingly, where an assessment order has been appealed against, the Commissioner may validly revise the untouched issues in that order despite the pending appellate proceedings or the limited scope of appellate decision. en-us Thu, 31 Jul 2003 00:00:00 +0530 Thu, 04 Jan 2018 10:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197360 The Commissioner of Income-tax's revisional jurisdiction under section 263 of the Income-tax Act continues over issues forming part of the assessment order that were not considered and decided in the appeal. The retrospective amendment to the Explanation to section 263 expands that power, and the doctrine of merger does not prevent revision beyond matters actually adjudicated on appeal. Accordingly, where an assessment order has been appealed against, the Commissioner may validly revise the untouched issues in that order despite the pending appellate proceedings or the limited scope of appellate decision. Case-Laws Income Tax Thu, 31 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197360