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1. Rectification of mistake - ITAT has allows appeal on merit & dismissed the assessee’s cross objections as infructuous regarding re-opening of assessment. Assesse not...

2. Rectification of mistake u/s 254 - Where the issue sought to be rectified was not appealed before HC, application cannot be rejected on the ground of Doctrine of merger - HC

3. Doctrine of Merger of High Court Decision with the Order of Supreme Court - The Jharkhand High Court, in its analysis, delved into the doctrine of merger, a pivotal...

4. Refund claim - Period of limitation - Doctrine of merger - importer having registered a ‘Protest’ - The Tribunal held that, "the doctrine of merger" implies that the...

5. Doctrine of Merger - the original order dated 26.08.2013 was merged with the order dated 01.04.2014 passed by the Tribunal - the doctrine of merger applies to the case...

6. Doctrine of Merger - under the Doctrine of Merger, the Commissioner was not correct in re-visiting the issue which was already concluded in the remanded matter by the...

7. Applicability of Doctrine of Merger - The doctrine of merger would not apply in this case. This is because the Apex Court while permitting leave to withdraw the appeal...

8. Doctrine of Merger - Once the superior court has disposed of the list before it either way - it is the decree or order of the superior court which is final and binding....

9. Doctrine of merger - Earlier Supreme Court dismissed appeal as non maintainable - Once leave to appeal has been granted and appellate jurisdiction of Supreme Court has...

10. Applicability of Doctrine of merger – doctrine of merger will not be applicable inasmuch as the subject matter of appeal by party was entirely different with the subject...

11. Rectification u/s 154 - non deduction of TDS u/s 194I - The Tribunal examined the rectification proceedings and found that the Assessing Officer's actions were not...

12. Rectification u/s 154 - The Assessee argued that the assessments u/s 143(1) and 143(3) merged, precluding further additions u/s 154, while the Revenue contended that...

13. Period of limitation for rectification of mistake u/s 154 - doctrine of merger - where the re-assessment under Section 147 is done, the initial order of assessment under...

14. Rectification of order u/s 154 - doctrine of merger - the authority passing an order may amend that part of the order which has not been considered and decided in any...

15. Revision u/s 263 - Period of limitation - doctrine of merger - The revision is on the basis that the AO has failed to, in view of the frequent transactions of purchase...