9911796707
TMI Blog1997 (2) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Ahmedabad, for the opinion of this court under section 256(1) of the Income-tax Act, 1961 : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the order of assessment was to be treated as merged in the appellate order even with regard to the issues not agitated before the appellate authority ? 2. Whether, on the facts and in the ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income-tax Officer to the extent of Rs. 94,669 on account of expenditure incurred in the earlier years on scientific research should be withdrawn and the assessee's claim for depreciation on the written down value of the plant and machinery be recomputed and allowed after deducting the value of subsidy received and that the excess amount paid over the written down value on plant and machinery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, in the appeals which are filed by the assessees against any order that is adverse to them, the assessees would not be challenging any finding regarding deduction or depreciation, which may be in their favour. Therefore, in the appeal that was filed by the assessee before the Commissioner of Income-tax (Appeals), the three aspects which were already decided by the Income-tax Officer in his favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Guj), while considering the doctrine of merger in the context of the revisional power of the Commissioner of Income-tax, this court held that against the order which was made by the Income-tax Officer allowing the deduction claimed by the assessee, there was no appeal filed and, therefore, it could not be said that the said order had merged into the order of the Appellate Assistant Commissioner. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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