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2014 (9) TMI 446 - CALCUTTA HIGH COURTReview petition - Merger of appeals - Held that:- In the case of Pearl Drinks Ltd. [2010 (7) TMI 10 - SUPREME COURT OF INDIA], the Apex Court did not opine that the doctrine of merger does not apply. What had happened in that case was that the assessee’s appeal, which was heard and disposed of by the Tribunal, concerned only two out of the eight heads. Whereas the admissibility of the deduction in respect of the balance six heads was questioned in an independent appeal filed by the Department. It is in these circumstances that Their Lordships held that the order disposing of the appeal of the assessee could not preclude the hearing of the appeal filed by the Department. That situation was altogether different. original order dated June 4, 2010 against which the review was sought, was no longer in force after the appellate order was passed on September 21, 2010, issued on September 28, 2010 - Matter remanded back - Decided in favour of assessee.
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