https://www.taxtmi.com/caselaws?id=19081 The High Court of Bombay ruled in favor of the assessee in a case questioning the Commissioner of Income-tax's jurisdiction under section 263 of the Income-tax Act. The Court held that once an original order is appealed and decided, it merges with the appellate order and cannot be revised. As the Income-tax Officer's assessment was based on the appellate order, the Commissioner's revisional jurisdiction was deemed unjustified. The Court affirmed that the original order ceased to exist post-appeal decision, thus preventing revision under the revisional jurisdiction. The decision favored the assessee with no costs awarded. en-us Wed, 29 Jan 1992 00:00:00 +0530 Tue, 03 Nov 2009 18:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19081 The High Court of Bombay ruled in favor of the assessee in a case questioning the Commissioner of Income-tax's jurisdiction under section 263 of the Income-tax Act. The Court held that once an original order is appealed and decided, it merges with the appellate order and cannot be revised. As the Income-tax Officer's assessment was based on the appellate order, the Commissioner's revisional jurisdiction was deemed unjustified. The Court affirmed that the original order ceased to exist post-appeal decision, thus preventing revision under the revisional jurisdiction. The decision favored the assessee with no costs awarded. Case-Laws Income Tax Wed, 29 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19081