Merger doctrine renders Tribunal order subsumed into Supreme Court judgment on appeal. No further review on penalty levy.

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....Doctrine of merger applied to impugned order of Appellate Tribunal imposing penalty on appellant. Held that since Supreme Court's judgment on appeal against Tribunal's order, doctrine of merger renders Tribunal's order subsumed into apex court's judgment. Consequently, no question of law arises from Tribunal's order for consideration regarding perversity, jurisdiction to levy penalty or discretion exercised. Application dismissed as Tribunal's order has merged into Supreme Court's judgment under Article 136.....