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Merger Doctrine Invalidates Revision u/s 263 During Pending Appeal on Income Tax Assessment Order.

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....Doctrine of merger - Validity of Revision u/s 263 when existing pending appeal against order passed u/s 153C r.w.s. 144 - when larger issue was pending before CIT(A), the revisionary authority could not exercise jurisdiction u/s 263. thus we would hold that the impugned revision u/s 263 was bad-in-law - AT....

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