https://www.taxtmi.com/caselaws?id=424568 The Tribunal upheld the validity of the revision orders dated 31.03.2017, dismissing the appeals. It found that the orders were issued within the limitation period, the doctrine of merger did not apply, the assessment orders were erroneous due to lack of inquiry, the absence of notice under section 143(2) did not invalidate the assessments, and procedural issues regarding the furnishing of reasons were deemed irrelevant. en-us Fri, 01 Jul 2022 00:00:00 +0530 Sat, 02 Jul 2022 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424568 The Tribunal upheld the validity of the revision orders dated 31.03.2017, dismissing the appeals. It found that the orders were issued within the limitation period, the doctrine of merger did not apply, the assessment orders were erroneous due to lack of inquiry, the absence of notice under section 143(2) did not invalidate the assessments, and procedural issues regarding the furnishing of reasons were deemed irrelevant. Case-Laws Income Tax Fri, 01 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424568