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2018 (5) TMI 1490 - GUJARAT HIGH COURTRevision u/s 263 - doctrine of merger - Whether the purchases were bogus - Held that:- The entire issue was at large before the Appellate Commissioner. It is well known that the Commissioner (Appeals) while hearing the assessee's appeal has powers to even enhance the assessment. If he was of the opinion that not only limited additions made by the Assessing Officer but much larger additions were justified, he could have certainly exercised such powers, of course after putting the assessee to notice. The provisions thus statutorily recognizes the principle of merger and avoids any conflict of opinion between two quasi judicial authorities of the same rank. - Decision in the case of Nirma Chemicals Works P. Ltd. (2008 (2) TMI 373 - GUJARAT HIGH COURT) followed. When we therefore hold that the Commissioner had no jurisdiction to exercise revisional powers, asking the petitioner to submit to said impugned notice does not arise. - notice is therefore set aside - decided in favor of assessee.
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