https://www.taxtmi.com/caselaws?id=15029 The High Court ruled against the assessee, affirming the jurisdiction of the Commissioner of Wealth-tax to pass an order under section 25(2) of the Wealth-tax Act, 1957. The Court held that the doctrine of merger does not apply to issues not challenged before a higher forum, thus allowing the Commissioner to enhance the value of the property. The reference was disposed of in favor of the Revenue, emphasizing that the doctrine of merger is not applicable when an issue is not subject to challenge before a higher forum. en-us Fri, 07 Jul 2000 00:00:00 +0530 Mon, 27 Jul 2009 16:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15029 The High Court ruled against the assessee, affirming the jurisdiction of the Commissioner of Wealth-tax to pass an order under section 25(2) of the Wealth-tax Act, 1957. The Court held that the doctrine of merger does not apply to issues not challenged before a higher forum, thus allowing the Commissioner to enhance the value of the property. The reference was disposed of in favor of the Revenue, emphasizing that the doctrine of merger is not applicable when an issue is not subject to challenge before a higher forum. Case-Laws Wealth-tax Fri, 07 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15029