1991 (1) TMI 110

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....instance of the Revenue, the Income tax Appellate Tribunal had referred the following question of law for the decision of this court "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessment order has totally merged in the order of the Commissioner of Wealth-tax (Appeals) and that consequently the order by the Commissioner of Wealth-tax u....

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.... value of the building in the Municipal Road was fixed at Rs. 1 lakh. The assessee had filed an appeal before the Commissioner of Wealth-tax (Appeals) against certain other additions made by the Wealth-tax Officer. The Commissioner passed the appellate order on December 14, 1981. It should be stated that the valuation of the property in the Municipal Office Road, Thrissur, was not the subject-matt....

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....objected to the initiation of the proceedings on many grounds. One of the objections raised was that the order of the Wealth-tax Officer had merged in the order passed by the Commissioner of Wealth-tax (Appeals) dated December 14, 1981. The said plea was repelled by the Commissioner of Wealth-tax. He directed that the assessment should be enhanced by valuing the property at Rs. 1,75,000. The order....

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....nch of this court in CIT v. S. Ratnam Pillai [1991] 188 ITR 494 (Ker), following an earlier Bench decision of this court in CIT v. Travancore Tea Estates Co. Ltd. [1988] 172 ITR 733, held that, in the context of a taxing statute, the principle of merger can have only limited application. The said principle will apply only in respect of matters considered and decided by the appellate authority and ....