https://www.taxtmi.com/caselaws?id=792561 The appeal concerned whether an original income-tax assessment, already revised under section 263, could still be challenged through a merger argument. Because the assessee did not raise a specific ground against the revision order itself, and the Tribunal noted that consequential proceedings had followed the section 263 revision, the doctrine of merger was treated as inapplicable for the relief sought. On that footing, the appeal on the pressed ground was held not maintainable and was dismissed. en-us Fri, 24 Apr 2026 00:00:00 +0530 Sat, 30 May 2026 08:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792561 The appeal concerned whether an original income-tax assessment, already revised under section 263, could still be challenged through a merger argument. Because the assessee did not raise a specific ground against the revision order itself, and the Tribunal noted that consequential proceedings had followed the section 263 revision, the doctrine of merger was treated as inapplicable for the relief sought. On that footing, the appeal on the pressed ground was held not maintainable and was dismissed. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792561