https://www.taxtmi.com/caselaws?id=29011 The High Court upheld the Commissioner's jurisdiction to revise the Income Tax Officer's order under section 263 of the Income-tax Act, emphasizing that issues not considered in the appeal do not merge with the appellate order. The Court also affirmed the taxability of Jhabua Palace's income, ruling that income before December 28, 1971, was exempt from tax. Additionally, the Court disagreed with taxing the palace's income from April 1, 1971, to December 28, 1971, based on clause (19A) of section 10, as the exemption for erstwhile rulers was withdrawn only from December 28, 1971, onwards. en-us Mon, 16 Feb 1981 00:00:00 +0530 Wed, 10 Mar 2010 11:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29011 The High Court upheld the Commissioner's jurisdiction to revise the Income Tax Officer's order under section 263 of the Income-tax Act, emphasizing that issues not considered in the appeal do not merge with the appellate order. The Court also affirmed the taxability of Jhabua Palace's income, ruling that income before December 28, 1971, was exempt from tax. Additionally, the Court disagreed with taxing the palace's income from April 1, 1971, to December 28, 1971, based on clause (19A) of section 10, as the exemption for erstwhile rulers was withdrawn only from December 28, 1971, onwards. Case-Laws Income Tax Mon, 16 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29011