https://www.taxtmi.com/caselaws?id=361278 The High Court held that the Commissioner of Income Tax (CIT) was not justified in exercising revisional jurisdiction under Section 263 of the Income Tax Act. The Court emphasized the doctrine of merger, stating that the CIT could not re-examine issues already decided by the Assessing Officer and the Appellate Commissioner. The Court dismissed the Revenue's appeals, upholding the Tribunal's decision that the CIT's exercise of revisional powers was not valid. en-us Tue, 29 May 2018 00:00:00 +0530 Fri, 24 Aug 2018 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361278 The High Court held that the Commissioner of Income Tax (CIT) was not justified in exercising revisional jurisdiction under Section 263 of the Income Tax Act. The Court emphasized the doctrine of merger, stating that the CIT could not re-examine issues already decided by the Assessing Officer and the Appellate Commissioner. The Court dismissed the Revenue's appeals, upholding the Tribunal's decision that the CIT's exercise of revisional powers was not valid. Case-Laws Income Tax Tue, 29 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361278