1987 (11) TMI 2 - SCH - Income Tax

Whether an order of an Income-tax Officer merges in the order of the Appellate Assistant Commissioner even in respect of those points decided by the Income tax Officer which are not the subject matter of the appeal before the Appellate Assistant Commissioner

Summary

The Supreme Court judgment addressed whether an order of an Income-tax Officer merges in the order of the Appellate Assistant Commissioner. The court found that the issue was academic due to a previous decision and dismissed the appeals with no order as to costs. (Case citation: 1987 (11) TMI 2 - SC)