https://www.taxtmi.com/caselaws?id=13020 The court ruled in favor of the Revenue, upholding the Commissioner's powers under section 263(1) of the Income Tax Act as clarified by the Explanation and subsequent amendments. It determined that assessment orders do not merge with orders in appeal for matters not raised in the appeal, emphasizing the Commissioner's authority to revise such orders. The court's decision was influenced by the explicit language of the Explanation and previous apex court decisions, settling the interpretation of the Commissioner's revisional jurisdiction in such cases. en-us Wed, 04 Nov 1998 00:00:00 +0530 Mon, 25 May 2009 18:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13020 The court ruled in favor of the Revenue, upholding the Commissioner's powers under section 263(1) of the Income Tax Act as clarified by the Explanation and subsequent amendments. It determined that assessment orders do not merge with orders in appeal for matters not raised in the appeal, emphasizing the Commissioner's authority to revise such orders. The court's decision was influenced by the explicit language of the Explanation and previous apex court decisions, settling the interpretation of the Commissioner's revisional jurisdiction in such cases. Case-Laws Income Tax Wed, 04 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13020