1994 (10) TMI 41

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....nue seeks reference of certain questions of law as arising out of the order of the Income-tax Appellate Tribunal. The assessment in this case was made by the Income-tax Officer denying exemption to the assessee under section 11 read with section 13(1)(b) of the Income-tax Act, 1961. The assessee went up in appeal and the Appellate Assistant Commissioner upheld the assessee's claim under section 11....

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....sioner. The Tribunal found that the Commissioner of Income-tax had no jurisdiction under section 263 inasmuch as the Income-tax Officer had only carried out the directions of the Appellate Assistant Commissioner and, therefore, the order of the Income-tax Officer got merged with the order of the Appellate Assistant Commissioner and, therefore, there was no subsisting order to be revised under sect....