https://www.taxtmi.com/caselaws?id=23089 The High Court affirmed the Tribunal's decision, holding that the Commissioner of Income-tax had jurisdiction to initiate proceedings u/s 263 as there was only a partial merger of the assessment order. The revision pertained only to matters not considered and decided by the Appellate Assistant Commissioner. The court answered the question in the affirmative and in favor of the Revenue, with no order as to costs. en-us Tue, 09 May 1989 00:00:00 +0530 Wed, 16 Dec 2009 17:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23089 The High Court affirmed the Tribunal's decision, holding that the Commissioner of Income-tax had jurisdiction to initiate proceedings u/s 263 as there was only a partial merger of the assessment order. The revision pertained only to matters not considered and decided by the Appellate Assistant Commissioner. The court answered the question in the affirmative and in favor of the Revenue, with no order as to costs. Case-Laws Income Tax Tue, 09 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23089