Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2007 (10) TMI 355 - ITAT MADRAS-B
Extract:
.......he power of the Commissioner in revision, is clear and unambiguous, as in terms thereof the doctrine of merger applies only in respect of such items which were the subject-matter of appeal and not in respect of those which were not. rdquo Accordingly, we quash the revision order of the CIT under section 263. 7. In the result, the appeal is allowed.