https://www.taxtmi.com/caselaws?id=25620 The High Court held that the Commissioner lacked jurisdiction to revise the assessment under section 263 once reassessment proceedings were initiated and the original assessment order merged with the Appellate Assistant Commissioner's order. The court ruled in favor of the assessee, finding that the Commissioner's actions were not permissible under the circumstances. en-us Fri, 05 Sep 1986 00:00:00 +0530 Fri, 29 Jan 2010 17:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25620 The High Court held that the Commissioner lacked jurisdiction to revise the assessment under section 263 once reassessment proceedings were initiated and the original assessment order merged with the Appellate Assistant Commissioner's order. The court ruled in favor of the assessee, finding that the Commissioner's actions were not permissible under the circumstances. Case-Laws Income Tax Fri, 05 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25620