https://www.taxtmi.com/caselaws?id=29274 The High Court held that the Income-tax Officer's order on interest did not merge with appellate orders, allowing the Commissioner to revise the assessment under section 263. The court emphasized the non-universal application of the merger doctrine, citing relevant precedents. The decision favored the Revenue, affirming the Commissioner's jurisdiction to revise the assessment not contested in the appeal. Each party was responsible for its costs. en-us Wed, 14 Jan 1981 00:00:00 +0530 Thu, 11 Mar 2010 18:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29274 The High Court held that the Income-tax Officer's order on interest did not merge with appellate orders, allowing the Commissioner to revise the assessment under section 263. The court emphasized the non-universal application of the merger doctrine, citing relevant precedents. The decision favored the Revenue, affirming the Commissioner's jurisdiction to revise the assessment not contested in the appeal. Each party was responsible for its costs. Case-Laws Income Tax Wed, 14 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29274