https://www.taxtmi.com/caselaws?id=13151 The Tribunal held that the Commissioner of Income-tax lacked jurisdiction under section 263 as the assessing officer's order had merged in the appellate order. The court ruled in favor of the Revenue, emphasizing that Explanation (c) to section 263 extended the revisional authority's powers to matters not considered in the appeal, aligning with the Supreme Court's decision in CIT v. Shri Arbuda Mills Ltd. The revisional authority's powers were deemed co-extensive with the appellate authority's, leading to the judgment in favor of the Revenue without any costs incurred. en-us Tue, 05 Dec 2000 00:00:00 +0530 Tue, 26 May 2009 16:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13151 The Tribunal held that the Commissioner of Income-tax lacked jurisdiction under section 263 as the assessing officer's order had merged in the appellate order. The court ruled in favor of the Revenue, emphasizing that Explanation (c) to section 263 extended the revisional authority's powers to matters not considered in the appeal, aligning with the Supreme Court's decision in CIT v. Shri Arbuda Mills Ltd. The revisional authority's powers were deemed co-extensive with the appellate authority's, leading to the judgment in favor of the Revenue without any costs incurred. Case-Laws Income Tax Tue, 05 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13151