https://www.taxtmi.com/caselaws?id=58077 The Third Member agreed with the Accountant Member, holding that the Commissioner of Income-tax (CIT) had jurisdiction to pass the order under section 263 on 13th March 1989, despite the CIT (Appeals) decision on 31st July 1987. The amendment to section 263 by the Finance Acts of 1988 and 1989 allowed the CIT to revise matters not considered in the appeal, irrespective of the date of the appellate order, as long as the revisional action was taken after 1-6-1988. The doctrine of partial merger applied, enabling the CIT to revise matters not addressed in the appeal. en-us Thu, 11 Mar 1993 00:00:00 +0530 Fri, 17 Dec 2010 12:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58077 The Third Member agreed with the Accountant Member, holding that the Commissioner of Income-tax (CIT) had jurisdiction to pass the order under section 263 on 13th March 1989, despite the CIT (Appeals) decision on 31st July 1987. The amendment to section 263 by the Finance Acts of 1988 and 1989 allowed the CIT to revise matters not considered in the appeal, irrespective of the date of the appellate order, as long as the revisional action was taken after 1-6-1988. The doctrine of partial merger applied, enabling the CIT to revise matters not addressed in the appeal. Case-Laws Income Tax Thu, 11 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58077