https://www.taxtmi.com/caselaws?id=36215 The court held that the principle of merger did not apply as the Appellate Assistant Commissioner set aside the Income Tax Officer's order without challenging the original assessment orders. The Commissioner's exercise of revisional powers under section 263 of the Income Tax Act was deemed valid within the prescribed limitation period. The court ruled in favor of the revenue, affirming the Commissioner's powers and dismissing the assessee's claims regarding partnership reconstitution and assessment orders. Judges B. S. Dhillon and M. R. Sharma concurred with the decision. en-us Tue, 15 Jul 1980 00:00:00 +0530 Sat, 20 Mar 2010 11:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36215 The court held that the principle of merger did not apply as the Appellate Assistant Commissioner set aside the Income Tax Officer's order without challenging the original assessment orders. The Commissioner's exercise of revisional powers under section 263 of the Income Tax Act was deemed valid within the prescribed limitation period. The court ruled in favor of the revenue, affirming the Commissioner's powers and dismissing the assessee's claims regarding partnership reconstitution and assessment orders. Judges B. S. Dhillon and M. R. Sharma concurred with the decision. Case-Laws Income Tax Tue, 15 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36215