https://www.taxtmi.com/caselaws?id=25104 The court held that the assessment order had merged in the appellate order, preventing the Commissioner from using power under section 263 of the Income-tax Act, 1961. It was determined that the Commissioner's authority under section 263 could only be exercised in relation to the Income-tax Officer's order and not on matters merged in the appellate order. The judgment highlighted that a narrow interpretation of section 263 would undermine the legislative objective of taxing escaped income. Consequently, the court ruled in favor of the Revenue, allowing the Commissioner's power under section 263 to remain effective for unresolved matters. en-us Tue, 02 Feb 1988 00:00:00 +0530 Mon, 25 Jan 2010 13:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25104 The court held that the assessment order had merged in the appellate order, preventing the Commissioner from using power under section 263 of the Income-tax Act, 1961. It was determined that the Commissioner's authority under section 263 could only be exercised in relation to the Income-tax Officer's order and not on matters merged in the appellate order. The judgment highlighted that a narrow interpretation of section 263 would undermine the legislative objective of taxing escaped income. Consequently, the court ruled in favor of the Revenue, allowing the Commissioner's power under section 263 to remain effective for unresolved matters. Case-Laws Income Tax Tue, 02 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25104