Merger Doctrine Invalidates Revision u/s 263 During Pending Appeal on Income Tax Assessment Order.

Merger Doctrine Invalidates Revision u/s 263 During Pending Appeal on Income Tax Assessment Order. https://www.taxtmi.com/highlights?id=74127 Doctrine of merger - Validity of Revision u/s 263 when existing pending appeal against order passed u/s 153C r.w.s. 144 - when larger issue was pending before CIT(A), the revisionary authority could not exercise jurisdiction u/s 263. thus we would hold that the impugned revision u/s 263 was bad-in-law - AT en-us Fri, 12 Jan 2024 14:22:38 +0530 Fri, 12 Jan 2024 14:22:38 +0530 TaxTMI RSS Generator Merger Doctrine Invalidates Revision u/s 263 During Pending Appeal on Income Tax Assessment Order. https://www.taxtmi.com/highlights?id=74127 Doctrine of merger - Validity of Revision u/s 263 when existing pending appeal against order passed u/s 153C r.w.s. 144 - when larger issue was pending before CIT(A), the revisionary authority could not exercise jurisdiction u/s 263. thus we would hold that the impugned revision u/s 263 was bad-in-law - AT Highlights Income Tax Fri, 12 Jan 2024 14:22:38 +0530 https://www.taxtmi.com/highlights?id=74127