https://www.taxtmi.com/caselaws?id=16901 The court ruled in favor of the Department, upholding the Commissioner's jurisdiction under section 263 of the Income-tax Act. The judgment emphasized that aspects not challenged in an appeal do not merge with the appellate order, allowing for the Commissioner's intervention under section 263. The court found that the part of the Income-tax Officer's order not subject to appeal before the Commissioner of Income-tax (Appeals) enabled the Commissioner's exercise of power under section 263. Additionally, a legislative amendment clarified the Commissioner's powers under section 263 regarding matters not considered in an appeal. en-us Mon, 19 Jan 1998 00:00:00 +0530 Sat, 12 Sep 2009 18:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16901 The court ruled in favor of the Department, upholding the Commissioner's jurisdiction under section 263 of the Income-tax Act. The judgment emphasized that aspects not challenged in an appeal do not merge with the appellate order, allowing for the Commissioner's intervention under section 263. The court found that the part of the Income-tax Officer's order not subject to appeal before the Commissioner of Income-tax (Appeals) enabled the Commissioner's exercise of power under section 263. Additionally, a legislative amendment clarified the Commissioner's powers under section 263 regarding matters not considered in an appeal. Case-Laws Income Tax Mon, 19 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16901