https://www.taxtmi.com/caselaws?id=55776 The appellate order under the Income-tax Act could not be disturbed by a later reopening order under section 146 where the first appeal had already been filed, heard and decided. Once the Commissioner (Appeals) adjudicated the matter, the original assessment merged into that appellate order, so the subsequent reopening could not nullify it. The right to object under section 146 and the right of appeal under section 246 were held to operate independently, and no statutory bar was shown against pursuing both concurrently. In the absence of any demonstrated legal error in the appellate decision, there was no basis to interfere with the Commissioner (Appeals) order. en-us Wed, 07 Aug 1985 00:00:00 +0530 Tue, 30 Nov 2010 09:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55776 The appellate order under the Income-tax Act could not be disturbed by a later reopening order under section 146 where the first appeal had already been filed, heard and decided. Once the Commissioner (Appeals) adjudicated the matter, the original assessment merged into that appellate order, so the subsequent reopening could not nullify it. The right to object under section 146 and the right of appeal under section 246 were held to operate independently, and no statutory bar was shown against pursuing both concurrently. In the absence of any demonstrated legal error in the appellate decision, there was no basis to interfere with the Commissioner (Appeals) order. Case-Laws Income Tax Wed, 07 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55776