https://www.taxtmi.com/caselaws?id=16410 The High Court rejected the Income-tax Case (ITC) as the entire order of the assessing authority merged with the order of the Commissioner of Income-tax (Appeals), precluding the Commissioner of Income-tax from revising any aspects not considered by the Commissioner of Income-tax (Appeals). The Court held that no new grounds could be raised under the limited jurisdiction of section 256(2) of the Income-tax Act, emphasizing that the scope of the petition restricts the grounds that can be brought before the Court. en-us Wed, 05 Aug 1998 00:00:00 +0530 Mon, 07 Sep 2009 15:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16410 The High Court rejected the Income-tax Case (ITC) as the entire order of the assessing authority merged with the order of the Commissioner of Income-tax (Appeals), precluding the Commissioner of Income-tax from revising any aspects not considered by the Commissioner of Income-tax (Appeals). The Court held that no new grounds could be raised under the limited jurisdiction of section 256(2) of the Income-tax Act, emphasizing that the scope of the petition restricts the grounds that can be brought before the Court. Case-Laws Income Tax Wed, 05 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16410