1998 (11) TMI 4

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....ABU J.-The question referred to us at the instance of the Revenue is set out in page 2 of the typed set and it reads as under: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the entire subject of the assessment is open before the appellate authority and, therefore, the assessment order has not merged with the order of the Comm....

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....r attention to the language of the Explanation below section 263(1) which after its insertion by the Finance Act, 1988, and the amendment thereto by the Finance Act, 1989, sets out a declaration by Parliament, inter alia, "for the removal of doubts" that an order passed "on or before or after the 1st day of June, 1988" by the Assessing Officer, if it had been the subject-matter of appeal filed on ....

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....he amendment by the Finance Act, 1989, section 263 could not be invoked in respect of the assessment orders against which appellate orders had been made prior to the 1st day of June, 1988. We are wholly unable to subscribe to that view. The express language of the Explanation leaves no manner of doubt that all orders passed in appeal whether on or before or after the 1st day of June, 1988, did not....

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....ed being plain and unambiguous did not require further discussion and it was held that in respect of an appellate order passed in the year 1979, there was no merger of the assessment order with the appellate order in respect of the matters which were not the subject-matter of appeal. That decision was rendered by a Bench of three learned judges of the court. In the case of Shree Manjunathesware....