https://www.taxtmi.com/caselaws?id=17105 The High Court of Patna ruled in favor of the Revenue in a case addressing the jurisdiction of the Commissioner of Income-tax under section 263 of the Income-tax Act, 1961. The court held that the orders passed by different Income-tax Officers did not merge, emphasizing the Commissioner's authority in exercising revisional jurisdiction. Referring to relevant case law, the court rejected the application of the principle of merger in this scenario. The judgment concluded by affirming the Commissioner's jurisdiction and directing parties to bear their own costs, with a copy of the judgment to be sent to the Income-tax Appellate Tribunal, Patna Bench. en-us Wed, 22 Jan 1997 00:00:00 +0530 Tue, 15 Sep 2009 12:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17105 The High Court of Patna ruled in favor of the Revenue in a case addressing the jurisdiction of the Commissioner of Income-tax under section 263 of the Income-tax Act, 1961. The court held that the orders passed by different Income-tax Officers did not merge, emphasizing the Commissioner's authority in exercising revisional jurisdiction. Referring to relevant case law, the court rejected the application of the principle of merger in this scenario. The judgment concluded by affirming the Commissioner's jurisdiction and directing parties to bear their own costs, with a copy of the judgment to be sent to the Income-tax Appellate Tribunal, Patna Bench. Case-Laws Income Tax Wed, 22 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17105