https://www.taxtmi.com/caselaws?id=58508 Once an assessment order has merged in the appellate order of the first appellate authority, the Commissioner cannot invoke revisionary jurisdiction under section 263 to revise that assessment order. The principle of merger removes competence to revise the original assessment order after the appellate decision has come into existence. On the stated facts, the section 263 order was treated as without jurisdiction and was cancelled in favour of the assessee. en-us Mon, 28 Sep 1987 00:00:00 +0530 Mon, 20 Dec 2010 13:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58508 Once an assessment order has merged in the appellate order of the first appellate authority, the Commissioner cannot invoke revisionary jurisdiction under section 263 to revise that assessment order. The principle of merger removes competence to revise the original assessment order after the appellate decision has come into existence. On the stated facts, the section 263 order was treated as without jurisdiction and was cancelled in favour of the assessee. Case-Laws Income Tax Mon, 28 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58508