https://www.taxtmi.com/caselaws?id=14450 The court held that the Commissioner of Income-tax was incorrect in withdrawing the allowance granted by the Income-tax Officer. It was determined that the assessing authority's order could not be revised under section 263 as the appellate authority had already decided on all items for investment allowance. The court emphasized the doctrine of merger and the limitations of revisional powers, ultimately disposing of the reference without costs. en-us Tue, 05 Sep 2000 00:00:00 +0530 Thu, 16 Jul 2009 10:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14450 The court held that the Commissioner of Income-tax was incorrect in withdrawing the allowance granted by the Income-tax Officer. It was determined that the assessing authority's order could not be revised under section 263 as the appellate authority had already decided on all items for investment allowance. The court emphasized the doctrine of merger and the limitations of revisional powers, ultimately disposing of the reference without costs. Case-Laws Income Tax Tue, 05 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14450