https://www.taxtmi.com/caselaws?id=377659 The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) and dismissed the Revenue's appeals. It concluded that the Commissioner of Income Tax (CIT) could not revise the assessment order under Section 263 as the issue of the assessee's eligibility for deductions under Section 80 IC as a mineral-based industry had already been considered and decided by the Commissioner of Income Tax (Appeals). The court held that the assessment order had merged with the appellate order, preventing the CIT from revising the same issue. en-us Wed, 20 Feb 2019 00:00:00 +0530 Tue, 02 Apr 2019 06:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377659 The High Court upheld the decision of the Income Tax Appellate Tribunal (ITAT) and dismissed the Revenue's appeals. It concluded that the Commissioner of Income Tax (CIT) could not revise the assessment order under Section 263 as the issue of the assessee's eligibility for deductions under Section 80 IC as a mineral-based industry had already been considered and decided by the Commissioner of Income Tax (Appeals). The court held that the assessment order had merged with the appellate order, preventing the CIT from revising the same issue. Case-Laws Income Tax Wed, 20 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377659