https://www.taxtmi.com/caselaws?id=17525 The High Court upheld the Tribunal's decision, ruling that the Commissioner of Income-tax did not have jurisdiction to revise an assessment order that had already been rectified and merged into another order. The Court emphasized that revising a non-existent order is impermissible under the law, citing legal precedents. The decision favored the assessee, with no costs awarded, and directed the transmission of the order to the Tribunal for further proceedings. en-us Thu, 11 Jul 1996 00:00:00 +0530 Wed, 23 Sep 2009 11:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17525 The High Court upheld the Tribunal's decision, ruling that the Commissioner of Income-tax did not have jurisdiction to revise an assessment order that had already been rectified and merged into another order. The Court emphasized that revising a non-existent order is impermissible under the law, citing legal precedents. The decision favored the assessee, with no costs awarded, and directed the transmission of the order to the Tribunal for further proceedings. Case-Laws Income Tax Thu, 11 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17525