https://www.taxtmi.com/caselaws?id=18568 The Tribunal's decision regarding the Commissioner's jurisdiction under section 263 of the Income-tax Act was overturned. A Special Bench ruling established that the doctrine of merger applies to income-tax proceedings, allowing the Commissioner to revise an order under section 263 if the matter was not addressed in the appeal. As the Tribunal's decision conflicted with this precedent, it was deemed invalid. Consequently, the reference was answered in favor of the Revenue, granting the Commissioner the authority to exercise jurisdiction under section 263 for unaddressed items in the appeal process. en-us Thu, 14 Dec 1995 00:00:00 +0530 Thu, 01 Oct 2009 16:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18568 The Tribunal's decision regarding the Commissioner's jurisdiction under section 263 of the Income-tax Act was overturned. A Special Bench ruling established that the doctrine of merger applies to income-tax proceedings, allowing the Commissioner to revise an order under section 263 if the matter was not addressed in the appeal. As the Tribunal's decision conflicted with this precedent, it was deemed invalid. Consequently, the reference was answered in favor of the Revenue, granting the Commissioner the authority to exercise jurisdiction under section 263 for unaddressed items in the appeal process. Case-Laws Income Tax Thu, 14 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18568