https://www.taxtmi.com/caselaws?id=19542 Where an assessment denying exemption was carried in appeal and the appellate authority directed allowance of exemption under section 11, the Income-tax Officer's order implementing that direction ceased to have an independent existence. The doctrine of merger applied, so the assessment order was absorbed into the appellate order and was not a separate subsisting order capable of revision under section 263. Any attempt to revise it would, in substance, amount to revising the appellate order itself, which was impermissible. The Commissioner therefore lacked jurisdiction to interfere, and the revision was without authority of law. en-us Thu, 06 Oct 1994 00:00:00 +0530 Fri, 06 Nov 2009 18:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19542 Where an assessment denying exemption was carried in appeal and the appellate authority directed allowance of exemption under section 11, the Income-tax Officer's order implementing that direction ceased to have an independent existence. The doctrine of merger applied, so the assessment order was absorbed into the appellate order and was not a separate subsisting order capable of revision under section 263. Any attempt to revise it would, in substance, amount to revising the appellate order itself, which was impermissible. The Commissioner therefore lacked jurisdiction to interfere, and the revision was without authority of law. Case-Laws Income Tax Thu, 06 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19542