https://www.taxtmi.com/caselaws?id=36628 A revisional authority may interfere with a subordinate order even where an appeal route exists or has been pursued, so long as the statutory restrictions on revision do not apply and the revision is within limitation. The doctrine of merger is not universal: it operates only to the extent the appellate forum has actually decided the matter. Where the specific subject matter revised was not placed before or determined by the Tribunal, that aspect of the subordinate order does not merge in the appellate order and revision remains competent. On that basis, the revisional order was sustained and no relief was granted to the assessee. en-us Fri, 17 Jun 1977 00:00:00 +0530 Tue, 23 Mar 2010 15:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36628 A revisional authority may interfere with a subordinate order even where an appeal route exists or has been pursued, so long as the statutory restrictions on revision do not apply and the revision is within limitation. The doctrine of merger is not universal: it operates only to the extent the appellate forum has actually decided the matter. Where the specific subject matter revised was not placed before or determined by the Tribunal, that aspect of the subordinate order does not merge in the appellate order and revision remains competent. On that basis, the revisional order was sustained and no relief was granted to the assessee. Case-Laws Income Tax Fri, 17 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36628