https://www.taxtmi.com/caselaws?id=57167 The Tribunal ruled in favor of the assessee, emphasizing the complete merger of the assessment order in the appellate decision. It held that the Commissioner lacked jurisdiction to revise the assessment order under section 25(2) of the Wealth-tax Act, as the appellate order was deemed to be the operative decision in law. The Tribunal rejected the revenue's claim of a partial merger and emphasized that once an assessment is appealed, there is a complete merger of the assessment order in the appellate order, rendering the original decision ineffective. Consequently, the Commissioner's order was canceled for lacking jurisdiction. en-us Sat, 26 Feb 1983 00:00:00 +0530 Wed, 08 Dec 2010 17:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57167 The Tribunal ruled in favor of the assessee, emphasizing the complete merger of the assessment order in the appellate decision. It held that the Commissioner lacked jurisdiction to revise the assessment order under section 25(2) of the Wealth-tax Act, as the appellate order was deemed to be the operative decision in law. The Tribunal rejected the revenue's claim of a partial merger and emphasized that once an assessment is appealed, there is a complete merger of the assessment order in the appellate order, rendering the original decision ineffective. Consequently, the Commissioner's order was canceled for lacking jurisdiction. Case-Laws Wealth-tax Sat, 26 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57167