https://www.taxtmi.com/caselaws?id=22133 The case involved a dispute over the Commissioner's jurisdiction to revise an assessment order under the Income-tax Act, 1961. The Tribunal held that once an appeal is filed, the original assessment order merges with the appellate order, limiting the Commissioner's power to revise. The doctrine of merger prevails, preventing the Commissioner from revising orders once an appeal is made. The judgment favored the assessee, emphasizing the legal principle that the Commissioner's revisionary powers are restricted once an appeal is lodged. en-us Thu, 01 Aug 1991 00:00:00 +0530 Mon, 07 Dec 2009 12:30:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22133 The case involved a dispute over the Commissioner's jurisdiction to revise an assessment order under the Income-tax Act, 1961. The Tribunal held that once an appeal is filed, the original assessment order merges with the appellate order, limiting the Commissioner's power to revise. The doctrine of merger prevails, preventing the Commissioner from revising orders once an appeal is made. The judgment favored the assessee, emphasizing the legal principle that the Commissioner's revisionary powers are restricted once an appeal is lodged. Case-Laws Income Tax Thu, 01 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22133