https://www.taxtmi.com/caselaws?id=300587 The Tribunal held that the Commissioner's invocation of Section 263 to revise assessment orders for the years 2008-09 and 2009-10 was unjustified. It was determined that the original assessment orders were not erroneous or prejudicial to Revenue interests. The Tribunal emphasized the doctrine of merger, stating that issues already decided in appellate proceedings cannot be revisited through Section 263. Consequently, the Tribunal set aside the Section 263 orders for both years, ruling in favor of the assessee in both appeals. en-us Fri, 12 Aug 2016 00:00:00 +0530 Mon, 14 Feb 2022 11:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300587 The Tribunal held that the Commissioner's invocation of Section 263 to revise assessment orders for the years 2008-09 and 2009-10 was unjustified. It was determined that the original assessment orders were not erroneous or prejudicial to Revenue interests. The Tribunal emphasized the doctrine of merger, stating that issues already decided in appellate proceedings cannot be revisited through Section 263. Consequently, the Tribunal set aside the Section 263 orders for both years, ruling in favor of the assessee in both appeals. Case-Laws Income Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300587