https://www.taxtmi.com/caselaws?id=28993 The High Court clarified that the doctrine of merger in income tax proceedings applies only to points considered by the Appellate Assistant Commissioner (AAC). If the AAC did not address certain issues, the Income Tax Officer's (ITO) decisions on those points remain separate. Therefore, the Commissioner of Income-tax (CIT) can revise orders under section 263 for matters not decided by the AAC. The Court held that the CIT had jurisdiction to revise the ITO's orders on points not considered by the AAC, contrary to the Appellate Tribunal's view. en-us Mon, 08 Mar 1982 00:00:00 +0530 Tue, 09 Mar 2010 12:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28993 The High Court clarified that the doctrine of merger in income tax proceedings applies only to points considered by the Appellate Assistant Commissioner (AAC). If the AAC did not address certain issues, the Income Tax Officer's (ITO) decisions on those points remain separate. Therefore, the Commissioner of Income-tax (CIT) can revise orders under section 263 for matters not decided by the AAC. The Court held that the CIT had jurisdiction to revise the ITO's orders on points not considered by the AAC, contrary to the Appellate Tribunal's view. Case-Laws Income Tax Mon, 08 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28993