https://www.taxtmi.com/caselaws?id=29090 The Tribunal held that the Commissioner had no jurisdiction under section 263 to set aside the assessment order passed by the ITO as it had merged with the order of the AAC. The decision was based on the principle that the appellate decision is the operative decision in law. Consequently, the reference was answered in favor of the assessee, and each party was to bear its own costs. en-us Thu, 25 Feb 1982 00:00:00 +0530 Wed, 10 Mar 2010 17:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29090 The Tribunal held that the Commissioner had no jurisdiction under section 263 to set aside the assessment order passed by the ITO as it had merged with the order of the AAC. The decision was based on the principle that the appellate decision is the operative decision in law. Consequently, the reference was answered in favor of the assessee, and each party was to bear its own costs. Case-Laws Income Tax Thu, 25 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29090