https://www.taxtmi.com/caselaws?id=58420 An assessment made under section 144 merged into the Appellate Assistant Commissioner's order, so the assessee's pending application under section 146 no longer survived as an effective remedy and became infructuous. On the merits, the departmental challenge to deletion of the estimated income failed because the relevant facts were indistinguishable from those considered in the Tribunal's earlier order for the immediately preceding assessment year. Following that prior view, no basis was found to disturb the appellate relief, and the department's appeal was dismissed. en-us Wed, 27 Sep 1978 00:00:00 +0530 Sat, 18 Dec 2010 18:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58420 An assessment made under section 144 merged into the Appellate Assistant Commissioner's order, so the assessee's pending application under section 146 no longer survived as an effective remedy and became infructuous. On the merits, the departmental challenge to deletion of the estimated income failed because the relevant facts were indistinguishable from those considered in the Tribunal's earlier order for the immediately preceding assessment year. Following that prior view, no basis was found to disturb the appellate relief, and the department's appeal was dismissed. Case-Laws Income Tax Wed, 27 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58420