1996 (2) TMI 122

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....ether, on the facts and in the circumstances of the case, the Commissioner of Income-tax had no jurisdiction to revise the order of the Income-tax Officer under section 263(1) of the Income-tax Act, 1961 ? " Without going into the merits of the case, the Income-tax Appellate Tribunal found that appeal has been decided by the appellate authority, the order of the Income-tax Officer stood merged in....