https://www.taxtmi.com/caselaws?id=22918 The court ruled in favor of the petitioner, setting aside the respondent's order under section 263 of the Income-tax Act for revising the assessment. The court held that the doctrine of merger applied, preventing the revision of the assessment order by the respondent as it had already been addressed by the Commissioner of Income-tax (Appeals). The court emphasized that the entire assessment order merges with the appellate order, barring further revision on different grounds. The writ petition was allowed, and no costs were awarded. en-us Fri, 04 Jan 1991 00:00:00 +0530 Tue, 15 Dec 2009 13:21:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22918 The court ruled in favor of the petitioner, setting aside the respondent's order under section 263 of the Income-tax Act for revising the assessment. The court held that the doctrine of merger applied, preventing the revision of the assessment order by the respondent as it had already been addressed by the Commissioner of Income-tax (Appeals). The court emphasized that the entire assessment order merges with the appellate order, barring further revision on different grounds. The writ petition was allowed, and no costs were awarded. Case-Laws Income Tax Fri, 04 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22918