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2020 (9) TMI 1055 - HC - Income TaxRevision u/s 263 or appeal-able order before CIT(A) u/s 246A - Subject matter of revision was limited - Doctrine of merger - CIT(A) and ITAT rejected the appeal of assessee - assessee submitted that CIT (Appeals) and the Tribunal ought to have appreciated that the appeal is maintainable in respect of the issues which were not subject matter of notice issued u/s 263 and ought to have adjudicated the matter in respect of privilege fee - HELD THAT:- Taking into account the fact that appeal is maintainable in respect of the subject matter, which does not pertain to grounds under Section 263 of the Act. The Commissioner of Income Tax (Appeals) therefore, ought to have adjudicated the appeal on merits to the aforesaid extent. In view of preceding analysis, first substantial question of law is answered in favour of the assessee and against the revenue. It is not necessary for us to answer the remaining substantial questions of law in view of our conclusion to first question of law. In the result, the orders passed by the Commissioner of Income Tax (Appeals) and the Tribunal are hereby quashed and the matter is remitted to the Commissioner of Income Tax (Appeals) to adjudicate the appeal afresh on merits and in respect of the grounds, which were not the subject matter of notice under Section 263 of the Act.
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