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2005 (7) TMI 49 - HC - Income TaxAppeal to Commissioner - Section 263 - "1. Whether Tribunal was justified in holding that the CIT (Appeals) expressly or impliedly applied his mind on the issue of the allowance of relief under section 35B on reassortment charges when the claim for deduction on this account had already been allowed by the Income-tax Officer in the assessment order and consequently did not figure in the appeal before the CIT (Appeals)? 2. Whether, Tribunal was justified in holding that after an appeal was decided by CIT (Appeals) against the assessment order, the assessment order merged in the order of the CIT (Appeals) and thereafter the Commissioner of Income-tax could not exercise his jurisdiction under section 263 of the Income-tax Act, 1961 for revising the assessment on the ground of its being erroneous and prejudicial to the interests of the Revenue?" - both the questions referred for our opinion are liable to be answered in the negative i.e., against the assessee and in favour of the Revenue
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