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TMI Blog2018 (11) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... in. For brevity, the facts are being extracted from ITA-301-2015. 3. ITA-301-2015 has been preferred by the assessee under Section 260A of the Income Tax Act, 1961 (in short "the Act") against the order dated 31.10.2014 (Annexure A-6) passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'A', Chandigarh (hereinafter referred to as "the Tribunal") in ITA No. 1184/Chd/2013, for the assessment year 2008-09, claiming the following substantial questions of law:- i) Whether there could be two assessment orders for one assessment year at a given point of time? ii) Whether the original assessment order could have been received by the Tribunal, once it was defaced on the date of passing of the reassessment order? iii) Whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 8.12.2010 (Annexure A-1). Being aggrieved by the orders, Annexures A-3 and A-4, the assessee filed appeals before the Tribunal. The Tribunal vide order dated 9.7.2014 (Annexure A-5) allowed the appeal and annulled the reassessment proceedings as well as the reassessment order. Still dissatisfied, the assessee filed an appeal before the Tribunal against the setting aside of the reassessment proceedings and that of reviving the original assessment order. The Tribunal vide order dated 31.10.2014 (Annexure A-6), dismissed the appeal. Hence, the present appeals by the assessee. 5. After hearing learned counsel for the parties, we do not find any merit in the appeals. 6. The reassessment proceedings were initiated to assess the income which h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vations of the Tribunal read thus:- "18. Above issue can also be examined from another angle by referring to the doctrine of merger. Normally doctrine of merger states that when an order is passed by a higher authority then order passed by the lower authorities stands merged with the order of higher authorities but this is not universal principle for every situation. This becomes clear from the decision in case of CIT v. Shri Arbuda Mills Ltd. 231 ITR 50. In that case assessment was completed u/s 143(3) of the Act and net business loss was computed at ' 3,61,086/- and the income under the head "capital gain" was determined at ' 38,874/-. The ITO made certain disallowances and while computing the loss and income as above but had accepted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment made with retrospective effect is that the powers u/s 263 of the Commissioner shall extend and shall be deemed always to have extended to such matters as had not been considered and decided in an appeal. Accordingly, even in respect of the aforesaid three items, the powers of the Commissioner u/s 263 shall extend and shall be deemed always to have extended to them because the same had not been considered and decided in the appeal filed by the assessee. This is sufficient to answer the question which has been referred." Thus from above it becomes clear that doctrine of merger has limited application and would not lead to the conclusion that every item in one order would get merged in another order if the same is appealed or other ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dition of ' 25 lakhs. But if the interpretation made by the Ld. Counsel for the assessee is accepted, it would lead to undesired wild results which are totally against the scheme of Act and, therefore, same cannot be accepted. 20. Therefore, in view of above discussion, we hold that where reassessment order is annulled later on then original assessment order would automatically get restored. Accordingly, we dismiss grounds No.2 and 3 of assessee's appeals." 8. No illegality or perversity could be pointed out by learned counsel for the assessee in the findings recorded by the Tribunal. No question of law, much less, substantial question of law arise in these appeals. Accordingly, finding no merit in the appeals, the same are hereby ..... X X X X Extracts X X X X X X X X Extracts X X X X
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