https://www.taxtmi.com/caselaws?id=16553 The doctrine of merger applies only to the issue actually considered in appeal, so the Commissioner's revisional power under section 34 of the Agricultural Income-tax Act, 1950, remained available for matters not covered by the appellate order. The revisional action was not invalid merely because it related to income said to have escaped assessment or because it involved reconsideration by a different authority. On the facts, the court treated the item in question as an inadmissible deduction rather than escaped income, and the challenge based on change of opinion also failed. The revision was therefore upheld in respect of the non-merged issues. en-us Fri, 05 Sep 1997 00:00:00 +0530 Tue, 08 Sep 2009 15:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16553 The doctrine of merger applies only to the issue actually considered in appeal, so the Commissioner's revisional power under section 34 of the Agricultural Income-tax Act, 1950, remained available for matters not covered by the appellate order. The revisional action was not invalid merely because it related to income said to have escaped assessment or because it involved reconsideration by a different authority. On the facts, the court treated the item in question as an inadmissible deduction rather than escaped income, and the challenge based on change of opinion also failed. The revision was therefore upheld in respect of the non-merged issues. Case-Laws Income Tax Fri, 05 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16553