1994 (10) TMI 41

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..... ns of law as arising out of the order of the Income-tax Appellate Tribunal. The assessment in this case was made by the Income-tax Officer denying exemption to the assessee under section 11 read with section 13(1)(b) of the Income-tax Act, 1961. The assessee went up in appeal and the Appellate Assistant Commissioner upheld the assessee's claim under section 11 and directed the Income-tax Officer t .....

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..... mmissioner of Income-tax had no jurisdiction under section 263 inasmuch as the Income-tax Officer had only carried out the directions of the Appellate Assistant Commissioner and, therefore, the order of the Income-tax Officer got merged with the order of the Appellate Assistant Commissioner and, therefore, there was no subsisting order to be revised under section 263. The impugned order of the Com .....

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