https://www.taxtmi.com/caselaws?id=20421 The High Court of Karnataka held that the Commissioner of Income-tax lacked jurisdiction to issue an order under section 263 as the original assessment order had merged with the appellate order. Citing precedent, the court ruled in favor of the assessee, referencing the case of CIT v. Hindustan Aeronautics Ltd. The income-tax reference case was resolved in accordance with this decision. en-us Wed, 23 Sep 1992 00:00:00 +0530 Fri, 13 Nov 2009 18:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20421 The High Court of Karnataka held that the Commissioner of Income-tax lacked jurisdiction to issue an order under section 263 as the original assessment order had merged with the appellate order. Citing precedent, the court ruled in favor of the assessee, referencing the case of CIT v. Hindustan Aeronautics Ltd. The income-tax reference case was resolved in accordance with this decision. Case-Laws Income Tax Wed, 23 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20421