https://www.taxtmi.com/caselaws?id=58510 The appeal was allowed based on the legal ground related to the merger of orders, rendering further consideration of other grounds unnecessary. The Tribunal held that once the order of assessment is confirmed by the Appellate Authority, the Commissioner cannot revise the Income Tax Officer's order. Therefore, the Commissioner's exercise of power under section 263 was deemed impermissible as the Income Tax Officer's order had merged with that of the Appellate Authority, resulting in a judgment in favor of the assessee. en-us Tue, 10 Nov 1987 00:00:00 +0530 Mon, 20 Dec 2010 13:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58510 The appeal was allowed based on the legal ground related to the merger of orders, rendering further consideration of other grounds unnecessary. The Tribunal held that once the order of assessment is confirmed by the Appellate Authority, the Commissioner cannot revise the Income Tax Officer's order. Therefore, the Commissioner's exercise of power under section 263 was deemed impermissible as the Income Tax Officer's order had merged with that of the Appellate Authority, resulting in a judgment in favor of the assessee. Case-Laws Income Tax Tue, 10 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58510