https://www.taxtmi.com/caselaws?id=22467 A question of law was recognised on whether an Assessing Officer can exercise rectification power under section 154 after the assessment order has merged in the appellate order. The High Court held that the primary issue alone was sufficient for reference under section 256(2), because the Commissioner (Appeals) had allowed the appeal and the merger question directly governed the rectification jurisdiction. The other two proposed questions were treated as merely argumentative and already subsumed within the principal issue, so they were not separately referred. The appeal was allowed to that extent, with no costs. en-us Mon, 17 Dec 1990 00:00:00 +0530 Thu, 10 Dec 2009 12:31:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22467 A question of law was recognised on whether an Assessing Officer can exercise rectification power under section 154 after the assessment order has merged in the appellate order. The High Court held that the primary issue alone was sufficient for reference under section 256(2), because the Commissioner (Appeals) had allowed the appeal and the merger question directly governed the rectification jurisdiction. The other two proposed questions were treated as merely argumentative and already subsumed within the principal issue, so they were not separately referred. The appeal was allowed to that extent, with no costs. Case-Laws Income Tax Mon, 17 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22467