1993 (11) TMI 242

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....an, J. At the instance of the Revenue, the Tribunal, Cochin Bench, has referred the following two questions of law for the decision of this Court : "(a) Whether, on the facts and in the circumstances of the case, the CIT had jurisdiction under s. 263 when the CIT(A) had already passed order in respect of certain other matters in the same assessment ? (b) Whether, on the facts and in the circu....

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....ted revision of the order of the assessment. The matter was taken up in appeal before the Tribunal by the assessee. By order dt. 8th Dec., 1986, the Tribunal followed its earlier order in ITA No. 795(Coch)/1984 dt. 4th Dec., 1986 in the case of S. Ratnam Pillay, wherein the Tribunal had held that the earliest point of time for bringing the amount to tax was only 3rd April, 1979, which fell within ....

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....flected question No. 2, which was submitted by the Revenue before the Tribunal. The sole question that arose before the Tribunal was, whether the notification dt. 3rd April, 1979 was available to be taken advantage of, for the accounting period ended on 31st March, 1979. It was not so available in view of the earlier decision in Ratnam Pillay's case [ITA No. 795(Coch)/1984] dt. 4th Dec., 1986.....

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....The decision of this Court is reported in CIT vs. S. Ratnam Pillai (1991) 97 CTR (Ker) 166: (1991) 188 ITR 494(Ker). After an exhaustive review of the relevant decisions, this Court held that the doctrine of merger is inapplicable in the instant case and the Tribunal was in error in invoking the theory of merger and in holding that the order of the CIT under s. 263 of the IT Act is without jurisdi....