https://www.taxtmi.com/caselaws?id=57416 The Tribunal held that there was a merger of the original assessment with the reassessment, preventing the Commissioner from revising the assessment under section 263 of the Income-tax Act. The appeal was allowed, setting aside the Commissioner's order and upholding the grant of weighted deduction under section 35B for the relevant assessment year. en-us Wed, 06 Mar 1985 00:00:00 +0530 Fri, 10 Dec 2010 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57416 The Tribunal held that there was a merger of the original assessment with the reassessment, preventing the Commissioner from revising the assessment under section 263 of the Income-tax Act. The appeal was allowed, setting aside the Commissioner's order and upholding the grant of weighted deduction under section 35B for the relevant assessment year. Case-Laws Income Tax Wed, 06 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57416