TaxTMI 
TaxTMI 
1998 (1) TMI 46
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.... of the Income-tax Act, 1961, seeking the opinion of the High Court on the following question of law arising out of the assessment year 1975-76 : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Income-tax Officer's order merged with the order of the Commissioner of Income-tax (Appeals) and, therefore, the Commissioner of Income-tax, Delhi-....
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....ine No. (ii), the assessee carried the matter to the Commissioner of Income-tax (Appeals). While the assessee's appeal was pending before the Commissioner of Income-tax (Appeals), the Commissioner of Income-tax, Delhi-I, initiated proceedings under section 263 of the Income-tax Act for withdrawal of deduction under section 35 in respect of machine No. (i). Vide order dated February 19, 1980, the C....
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....-I, did not have jurisdiction to pass an order under section 263 in respect of machine No. (i). The appeal has been allowed setting aside the order dated February 21, 1980, passed by the Commissioner of Income-tax, Delhi-I. The answer to the question is to be found in the theory of merger. Learned counsel for the Department has placed reliance on Mirza Muzamdar Hussain v. Dodla Bhaskara Reddy, ....
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.... or depreciation, which might have been in his favour. Therefore, such aspects would not figure in the appellate order. To that extent the order of assessment would not merge in the appellate order and the exercise of power under section 263 by the Commissioner cannot be doubted. In the case at hand, that part of the order by which the Income-tax Officer had allowed the assessee's claim in resp....