https://www.taxtmi.com/caselaws?id=37544 The High Court upheld the Tribunal's decision regarding the cancellation of registration of an assessee-firm, emphasizing the doctrine of merger in appellate decisions. It ruled that the Commissioner lacked jurisdiction to revise orders passed by the ITO and AAC under section 263(1) of the Income Tax Act, 1961. The Court highlighted that the Commissioner's revisional powers were limited to orders by the ITO, not those modified or reversed by the AAC. The High Court directed the Tribunal to proceed accordingly and ordered the department to bear the costs of the reference. en-us Thu, 08 Mar 1979 00:00:00 +0530 Tue, 30 Mar 2010 13:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37544 The High Court upheld the Tribunal's decision regarding the cancellation of registration of an assessee-firm, emphasizing the doctrine of merger in appellate decisions. It ruled that the Commissioner lacked jurisdiction to revise orders passed by the ITO and AAC under section 263(1) of the Income Tax Act, 1961. The Court highlighted that the Commissioner's revisional powers were limited to orders by the ITO, not those modified or reversed by the AAC. The High Court directed the Tribunal to proceed accordingly and ordered the department to bear the costs of the reference. Case-Laws Income Tax Thu, 08 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37544