TMI Blog1991 (8) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue. The statement of facts has been made on the following two questions for answer : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the order of assessment being covered by the directions given by the Inspecting Assistant Commissioner could not be revised by the Commissioner under section 263 of the Act ? 2. Whether, on the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) who is the first appellate authority. After the order of assessment was made under section 144B, the assessee preferred an appeal to the first appellate authority who allowed the appeal in part. Thereafter, the Commissioner of Income-tax exercised his power under section 263(1) of the Act revising the order of the Income-tax Officer. An appeal was preferred against the order of the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . " Mr. Amal Ray, learned standing counsel for the Department, submitted on behalf of the Revenue that the order of the Income-tax Officer can always be revised and, therefore, the Commissioner was justified in revising the same in exercise of his power under section 263(1) of the Act. Mr. A. Patnaik, learned counsel for the assessee, on the other hand, submitted that there was no order of the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer. The Tribunal is correct in its finding in this respect. The doctrine of merger as laid down by the Supreme Court in S. S. Rathore v. State of Madhya Pradesh, [1989] 75 FJR 425 ; AIR 1990 SC 10, overruling the earlier decision of the Supreme Court in Sita Ram Goel v. Municipal Board, Kanpur [1958] AIR 1958 SC 1036, on this question supports our view. In the result, the questions are an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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