https://www.taxtmi.com/caselaws?id=12140 The High Court upheld the Commissioner of Income-tax's jurisdiction to revise an order under section 263, despite the doctrine of merger in income-tax cases post-amendment. The Court clarified that the principle of merger applies only when an appellate authority considers a decision by an inferior authority. As the appellate authority did not address certain issues, the Commissioner rightfully revised the order under section 263, as per the retrospective amendment. The judgment favored the Revenue, allowing the Commissioner to correct errors in the original assessment order. en-us Thu, 09 May 2002 00:00:00 +0530 Wed, 17 Feb 2010 19:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12140 The High Court upheld the Commissioner of Income-tax's jurisdiction to revise an order under section 263, despite the doctrine of merger in income-tax cases post-amendment. The Court clarified that the principle of merger applies only when an appellate authority considers a decision by an inferior authority. As the appellate authority did not address certain issues, the Commissioner rightfully revised the order under section 263, as per the retrospective amendment. The judgment favored the Revenue, allowing the Commissioner to correct errors in the original assessment order. Case-Laws Income Tax Thu, 09 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12140