https://www.taxtmi.com/caselaws?id=22766 The High Court held that the assessment order did not merge with the appellate order in a wealth-tax case. The Court ruled in favor of the Revenue, stating that the revisional order by the Commissioner of Wealth-tax was legal. The Court emphasized that the principle of merger applies only to matters considered and decided by the appellate authority, not issues falling outside the appellate decision. The decision clarified the limited application of the doctrine of merger in tax matters, highlighting the importance of distinguishing between appealable matters and those beyond the appellate scope. en-us Wed, 09 Jan 1991 00:00:00 +0530 Sat, 12 Dec 2009 17:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22766 The High Court held that the assessment order did not merge with the appellate order in a wealth-tax case. The Court ruled in favor of the Revenue, stating that the revisional order by the Commissioner of Wealth-tax was legal. The Court emphasized that the principle of merger applies only to matters considered and decided by the appellate authority, not issues falling outside the appellate decision. The decision clarified the limited application of the doctrine of merger in tax matters, highlighting the importance of distinguishing between appealable matters and those beyond the appellate scope. Case-Laws Wealth-tax Wed, 09 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22766