https://www.taxtmi.com/caselaws?id=377620 The Tribunal held that the Commissioner erred in exercising revisional powers under Section 263 as the assessment order had merged with the appellate order, and the Assessing Officer had considered the proviso to Section 2(15). The Tribunal's decision was upheld, and the Revenue's appeal was dismissed. en-us Tue, 26 Mar 2019 00:00:00 +0530 Tue, 09 Aug 2022 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377620 The Tribunal held that the Commissioner erred in exercising revisional powers under Section 263 as the assessment order had merged with the appellate order, and the Assessing Officer had considered the proviso to Section 2(15). The Tribunal's decision was upheld, and the Revenue's appeal was dismissed. Case-Laws Income Tax Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377620