https://www.taxtmi.com/caselaws?id=39066 An Income-tax Officer's order passed while giving effect to an appellate direction was treated as an independent order where the appellate authority had not finally decided the assessee's rebate claim. Because the officer had to apply the law afresh in implementing the direction, the order did not merge with the appellate order. It remained separately appealable and, if erroneous and prejudicial to revenue, was open to revision under section 263 of the Income-tax Act, 1961. The commentary therefore concludes that such a give-effect order can attract revisional jurisdiction within the statutory limits. en-us Mon, 05 Jan 1976 00:00:00 +0530 Mon, 12 Apr 2010 13:07:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39066 An Income-tax Officer's order passed while giving effect to an appellate direction was treated as an independent order where the appellate authority had not finally decided the assessee's rebate claim. Because the officer had to apply the law afresh in implementing the direction, the order did not merge with the appellate order. It remained separately appealable and, if erroneous and prejudicial to revenue, was open to revision under section 263 of the Income-tax Act, 1961. The commentary therefore concludes that such a give-effect order can attract revisional jurisdiction within the statutory limits. Case-Laws Income Tax Mon, 05 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39066