1998 (11) TMI 4

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..... e typed set and it reads as under: "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the entire subject of the assessment is open before the appellate authority and, therefore, the assessment order has not merged with the order of the Commissioner of Income-tax (Appeals) even in respect of the matters not agitated in appeal and co .....

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..... by the Finance Act, 1988, and the amendment thereto by the Finance Act, 1989, sets out a declaration by Parliament, inter alia, "for the removal of doubts" that an order passed "on or before or after the 1st day of June, 1988" by the Assessing Officer, if it had been the subject-matter of appeal filed on or before or after the 1st day of June, 1988, the powers of the Commissioner under section 263 .....

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..... ssment orders against which appellate orders had been made prior to the 1st day of June, 1988. We are wholly unable to subscribe to that view. The express language of the Explanation leaves no manner of doubt that all orders passed in appeal whether on or before or after the 1st day of June, 1988, did not result in the merger of the assessment order with the order in appeal in respect of the matte .....

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..... ect of an appellate order passed in the year 1979, there was no merger of the assessment order with the appellate order in respect of the matters which were not the subject-matter of appeal. That decision was rendered by a Bench of three learned judges of the court. In the case of Shree Manjunathesware Packing and Camphor Works [1998] 231 ITR 53 (SC), the memorandum explaining the provisions in .....

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..... Explanation. The assessee's contention that the Commissioner had no power to exercise his revisional jurisdiction in view of the alleged merger of the assessment order with the appellate order, in respect of the matters not considered in appeal is without any substance and it is required to be rejected and is accordingly rejected. The question referred to us is answered in favour of the Revenue .....

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