https://www.taxtmi.com/caselaws?id=283125 The Tribunal allowed the appeal of the assessee, holding that the Principal Commissioner of Income Tax's order under section 263 was invalid due to the application of the Doctrine of Merger. The Tribunal emphasized that the assessment order had already been adjudicated by the Commissioner of Appeals, and thus, the Principal Commissioner lacked jurisdiction to revise it. The Tribunal did not address the alternative submissions of the assessee as they were rendered academic by the primary issue's resolution. en-us Wed, 08 May 2019 00:00:00 +0530 Sun, 08 Sep 2019 06:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283125 The Tribunal allowed the appeal of the assessee, holding that the Principal Commissioner of Income Tax's order under section 263 was invalid due to the application of the Doctrine of Merger. The Tribunal emphasized that the assessment order had already been adjudicated by the Commissioner of Appeals, and thus, the Principal Commissioner lacked jurisdiction to revise it. The Tribunal did not address the alternative submissions of the assessee as they were rendered academic by the primary issue's resolution. Case-Laws Income Tax Wed, 08 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283125