9911796707
TMI Blog1993 (10) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... questions of law arising out of its order dated May 21, 1981, under section 256(1) of the Income-tax Act, 1961, in respect of the assessment year 1976-77 : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the entire surtax assessments having merged in the appellate order of the Commissioner of Income-tax (Appeals), the Commissioner of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Assessment) was directed to recompute the capital, statutory deduction admissible thereon and the amount of surtax payable by the assessee as per the directions contained in the said order. Before the Income-tax Commissioner, it was contended that the original assessment order made by the Income-tax Officer has merged with the appellate order of the Commissioner of Income-tax (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned Income-tax Officer has not correctly computed the deduction of capital reserves. The said ground has been withdrawn and accordingly was rejected. The withdrawal of a ground of appeal amounts to rejection of the ground and, therefore, the subject-matter stood considered by the Commissioner of Income-tax (Appeals). Reliance was placed on the decision of the Allahabad High Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... withdrawn and it was held that there is no order of the appellate authority so as to attract the doctrine of merger. In the light of the above decision, we are of the considered view that, once the assessee has not pressed a ground of appeal and has withdrawn the same, it would amount to the assessee not having preferred the appeal on that ground and it was not the subject-matter of appeal befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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