1983 (2) TMI 67

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.... by the ld. Counsel for the assessee that the Commissioner lacked jurisdiction.. He passed his order without verifying whether he had or did not have any jurisdiction in the matter. The order passed by the Commissioner had set aside the assessment order passed for the asst. Yr. 1978-79 on the ground that the WTO had not made the necessary enquiries regarding the interest of the assessee in the par....

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....the contention of the assessee, relied upon the rule laid down by their lordships of the Supreme Court in CIT vs. Amrit Lal Bhogi Lal & Co. (1958) 34 ITR 130 (SC). The Supreme Court had held that "there could be no doubt that if an appeal is provided against an order passed by the Tribunal, the decision of the appellate authority is the operative decision in law. If the appellate authority modifie....

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.... have gone in favour of the assessee and which have not been challenged by the revenue. According to the ld. Counsel, although the subject matter of the appeal filed by him was about a limited issue, it did not mean that the AAC could not go into the other aspects of the assessment if he had chosen to do so. Accordingly, there was a complete merger of the assessment order in the appellate order. O....

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....n the case of M/s R.B. Jodhmal Bishan Lal vs. IAC dt. 15th October 1982, had already indicated its option in favour of the view canvassed for by the ld. Counsel for the assessee. Similar controversy was involved in this case and this Bench held that although the appellate decision was on a limited issue concerning the assessment, the assessment order in its entirety was merged in the order of the ....