https://www.taxtmi.com/caselaws?id=20327 Assessment merger applies only to issues actually pressed and decided in appeal; a withdrawn or not pressed surtax ground does not merge with the appellate order, so the Commissioner may still revise that part of the original assessment under section 16 of the Companies (Profits) Surtax Act, 1964. On that footing, the Tribunal was incorrect to cancel the revisional order because the revisional power remained available where no effective appellate adjudication had occurred on the withdrawn ground. en-us Fri, 08 Oct 1993 00:00:00 +0530 Fri, 13 Nov 2009 13:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20327 Assessment merger applies only to issues actually pressed and decided in appeal; a withdrawn or not pressed surtax ground does not merge with the appellate order, so the Commissioner may still revise that part of the original assessment under section 16 of the Companies (Profits) Surtax Act, 1964. On that footing, the Tribunal was incorrect to cancel the revisional order because the revisional power remained available where no effective appellate adjudication had occurred on the withdrawn ground. Case-Laws Income Tax Fri, 08 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20327