https://www.taxtmi.com/caselaws?id=35714 The court upheld the Commissioner's jurisdiction under section 263 of the Income Tax Act to revise the assessment order, as the claim for rebate was not part of the appeal and the doctrine of merger did not apply. The allegation of the Commissioner being influenced by a subordinate officer was dismissed due to lack of evidence. The petitioner's failure to pursue the alternative remedy under section 256(1) of the Act led to the dismissal of the petition, with costs imposed. The court emphasized the importance of availing alternative remedies and justified the dismissal based on this failure. en-us Fri, 12 Oct 1979 00:00:00 +0530 Tue, 16 Mar 2010 12:31:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35714 The court upheld the Commissioner's jurisdiction under section 263 of the Income Tax Act to revise the assessment order, as the claim for rebate was not part of the appeal and the doctrine of merger did not apply. The allegation of the Commissioner being influenced by a subordinate officer was dismissed due to lack of evidence. The petitioner's failure to pursue the alternative remedy under section 256(1) of the Act led to the dismissal of the petition, with costs imposed. The court emphasized the importance of availing alternative remedies and justified the dismissal based on this failure. Case-Laws Income Tax Fri, 12 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35714