https://www.taxtmi.com/caselaws?id=13849 The revisional jurisdiction under section 263 of the Income-tax Act could not be invoked where the original assessment order had already merged with the appellate order. On that jurisdictional basis, the Calcutta HC held that the assessment order no longer survived for revision, so the show-cause notice issued under section 263 was unsustainable in law and was quashed. As the merger issue was dispositive, the other grounds raised in the notice were treated as academic and were not examined. en-us Thu, 21 Jun 2001 00:00:00 +0530 Fri, 03 Jul 2009 12:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13849 The revisional jurisdiction under section 263 of the Income-tax Act could not be invoked where the original assessment order had already merged with the appellate order. On that jurisdictional basis, the Calcutta HC held that the assessment order no longer survived for revision, so the show-cause notice issued under section 263 was unsustainable in law and was quashed. As the merger issue was dispositive, the other grounds raised in the notice were treated as academic and were not examined. Case-Laws Income Tax Thu, 21 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13849