https://www.taxtmi.com/article/detailed?id=8086 Revisional jurisdiction under Section 263 is restricted where the subject matter of the proposed revision has already been considered and decided by the Commissioner (Appeals) in an appeal filed at any time; issues adjudicated by the CIT(A) are treated as merged with the appellate order and are therefore outside the scope of a subsequent revision by the Commissioner, a principle affirmed by tribunal precedent and reflected in the statutory explanation. en-us Fri, 27 Jul 2018 05:14:11 +0530 Fri, 27 Jul 2018 05:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8086 Revisional jurisdiction under Section 263 is restricted where the subject matter of the proposed revision has already been considered and decided by the Commissioner (Appeals) in an appeal filed at any time; issues adjudicated by the CIT(A) are treated as merged with the appellate order and are therefore outside the scope of a subsequent revision by the Commissioner, a principle affirmed by tribunal precedent and reflected in the statutory explanation. Articles Income Tax Fri, 27 Jul 2018 05:14:11 +0530 https://www.taxtmi.com/article/detailed?id=8086