https://www.taxtmi.com/caselaws?id=56923 The Tribunal held that the Commissioner of Income Tax (CIT) did not have the authority to revise the assessment under section 263 of the Income Tax Act, as the assessment order had merged with the order of the Commissioner of Income Tax (Appeals) [CIT(A)]. The decision was based on the principle of merger established in a previous case law, J.K. Synthetics Ltd. Consequently, the appeal was allowed, and the CIT's revision of the assessment was deemed invalid. en-us Tue, 30 Jul 1985 00:00:00 +0530 Tue, 07 Dec 2010 13:35:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56923 The Tribunal held that the Commissioner of Income Tax (CIT) did not have the authority to revise the assessment under section 263 of the Income Tax Act, as the assessment order had merged with the order of the Commissioner of Income Tax (Appeals) [CIT(A)]. The decision was based on the principle of merger established in a previous case law, J.K. Synthetics Ltd. Consequently, the appeal was allowed, and the CIT's revision of the assessment was deemed invalid. Case-Laws Income Tax Tue, 30 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56923