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TMI Blog2014 (11) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... s, what was at large before the Tribunal was not only the issue with regard to claim of the assessee for deduction under Section 80HHC and 80IA of the Act, but, with regard to additions and disallowances made by the AO, as well. Thus, the principle of merger would apply in this case. Meaning thereby, once the CIT(A) partly allowed the appeal of the assessee in respect of the additions and disallowances made by the AO by way of order dated 23.03.2005, same got merged with the order of the CIT(A). Therefore, when the appeals filed by the assessee as well as the revenue before the Tribunal were pending, in view of the principle of merger and the decision of this Court in “COMMISSIONER OF INCOME TAX VS. SHASHI THEATER PVT. LTD.” (2000 (9) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Against the same, the petitioner preferred an appeal before the CIT(A), which came to be partly allowed, giving effect to the said order with effect from 31.08.2005. The petitioner and the respondent-Revenue, then, approached the Tribunal by way of appeals, raising various grounds. Pending the aforesaid appeals, the petitioner was issued notice under Section 263 of the Act on 11.11.2005. Hence, the present petition. 3. Mr. Patel, learned Advocate for the petitioner-assessee, submitted that a perusal of the provisions of Section 263 read with Section 143(3) of the Act would clearly show that the action of the Revenue to revise the assessment order in respect of the petitioner, pending appeal before the Tribunal is patently bad. He, furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CIT(A) as well as the notice under Section 263 of the Act issued by the Revenue. 8. In this petition, a short question, which arise for our consideration, is that as to whether, the revenue could have issued notice under Section 263 of the Act, despite the fact that, against the original order of assessment, the assessee had preferred appeal before the CIT(A), which came to be allowed in part, and against which the appeals preferred by the assessee as well as the revenue were pending decision before the Tribunal. 9. In above view of the matter, here, it would be relevant to refer to the provisions of Section 263(1) of the Act, which reads as under; 263. (1) The [Principal Commissioner] Commissioner may call for and examine th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 80HHC and 80IA of the Act, which came to be partly allowed by the CIT(A). However, as the assessee and the revenue were not satisfied with the same, they preferred separate appeals, raising all the grounds including the modification of claim for deduction under Section 80HHC and 80IA of the Act etc. and the Tribunal fixed the matter for hearing on 14.12.2005. It is pursuant to this that the revenue issued notice to the assessee under Section 263 of the Act. 12. From the above, it is clear that the assessee and the revenue both had preferred the appeals raising all the grounds, over and above the ground of deduction under Section 80HHC and 80IA of the Act, the order of the AO stood merged into the order of the CIT(A). In other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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