https://www.taxtmi.com/highlights?id=52452 Doctrine of Merger of an order - CIT(A) observed that the appeal has been merged with order of Revision passed by the CIT u/s 264 - Prohibition u/s 264(4) - the appeal of the assessee was pending before the Ld. CIT(A) during the relevant time when the matter was decided by the Ld. CIT u/s 264 - Therefore, the Ld. CIT under section 264 has exceeded his jurisdiction by passing the order which is not sustainable in the eyes of law. - Matter restored before CIT(A) - AT en-us Fri, 20 Mar 2020 13:49:29 +0530 Fri, 20 Mar 2020 13:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52452 Doctrine of Merger of an order - CIT(A) observed that the appeal has been merged with order of Revision passed by the CIT u/s 264 - Prohibition u/s 264(4) - the appeal of the assessee was pending before the Ld. CIT(A) during the relevant time when the matter was decided by the Ld. CIT u/s 264 - Therefore, the Ld. CIT under section 264 has exceeded his jurisdiction by passing the order which is not sustainable in the eyes of law. - Matter restored before CIT(A) - AT Highlights Income Tax Fri, 20 Mar 2020 13:49:29 +0530 https://www.taxtmi.com/highlights?id=52452