https://www.taxtmi.com/caselaws?id=13058 The doctrine of merger applies only to the matters actually put in issue and decided in appeal; valuation of the coffee curing works, not having been challenged before the Commissioner, remained open to revision if otherwise permissible in law. The Explanation below section 25(2) of the Wealth-tax Act, 1957 was held to apply on the facts found, and the assessee failed to displace its application. The Revenue's case was sustained on both referred questions, though the matter was remitted for consideration of any remaining grounds before the Tribunal. en-us Thu, 22 Feb 2001 00:00:00 +0530 Tue, 26 May 2009 11:50:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13058 The doctrine of merger applies only to the matters actually put in issue and decided in appeal; valuation of the coffee curing works, not having been challenged before the Commissioner, remained open to revision if otherwise permissible in law. The Explanation below section 25(2) of the Wealth-tax Act, 1957 was held to apply on the facts found, and the assessee failed to displace its application. The Revenue's case was sustained on both referred questions, though the matter was remitted for consideration of any remaining grounds before the Tribunal. Case-Laws Income Tax Thu, 22 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13058