https://www.taxtmi.com/caselaws?id=15120 The Tribunal held that the Commissioner's interference under section 263 was impermissible as the relief granted under sections 80J and 80HH had merged with the appellate order. The High Court, referencing a Supreme Court decision, clarified that the order of assessment had not merged with the appellate order, allowing the Commissioner to proceed with the review under section 263. Consequently, the court ruled in favor of the Revenue, emphasizing the Commissioner's powers and the interpretation of Explanation (c) in determining the jurisdiction to review assessment orders. en-us Fri, 24 Apr 1998 00:00:00 +0530 Mon, 03 Aug 2009 11:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15120 The Tribunal held that the Commissioner's interference under section 263 was impermissible as the relief granted under sections 80J and 80HH had merged with the appellate order. The High Court, referencing a Supreme Court decision, clarified that the order of assessment had not merged with the appellate order, allowing the Commissioner to proceed with the review under section 263. Consequently, the court ruled in favor of the Revenue, emphasizing the Commissioner's powers and the interpretation of Explanation (c) in determining the jurisdiction to review assessment orders. Case-Laws Income Tax Fri, 24 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15120