TMI Blog1991 (1) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... owing question of law for the decision of this court : "Whether, on the facts and in the circumstances of the case, an order under section 263 could be validly made even though the assessment order had merged with the appellate order ?" The respondent is an assessee to income-tax. We are concerned with the assessment year 1979-80. The Income-tax Officer passed an order of assessment dated Janu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal, the Appellate Tribunal accepted the said plea and held that the order passed by the Commissioner of Income-tax in suo motu revision under section 263 of the Act dated January 7, 1984, is without jurisdiction. It is thereafter at the instance of the Revenue that the question of law formulated hereinabove has been referred for the decision of this Court. We heard counsel. It is agreed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide its decision. It was made clear that the theory of merger was inapplicable in a case where the point in issue in suo motu revision was not the subject-matter of appeal before the appellate authority. In the light of the above Bench decisions of this court, we are of the view that the Appellate Tribunal was in error in holding that the order passed by the Commissioner of Income-tax under sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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