Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Doctrine of Merger - Revision order passed by CIT u/s 263 - ...

Case Laws     Income Tax

June 12, 2018

Doctrine of Merger - Revision order passed by CIT u/s 263 - CIT(A) dismissed the appeal - CIT as set-aside the reassessment order on the limited issue of examination of deduction u/s 80IA/80IB - CIT(A) should not have dismissed the appeal holding the same to be infructuous.

View Source

 


 

You may also like:

  1. Doctrine of merger applied to impugned order of Appellate Tribunal imposing penalty on appellant. Held that since Supreme Court's judgment on appeal against Tribunal's...

  2. Refund claim - Period of limitation - Doctrine of merger - importer having registered a ‘Protest’ - The Tribunal held that, "the doctrine of merger" implies that the...

  3. Doctrine of Merger - the original order dated 26.08.2013 was merged with the order dated 01.04.2014 passed by the Tribunal - the doctrine of merger applies to the case...

  4. Doctrine of Merger - under the Doctrine of Merger, the Commissioner was not correct in re-visiting the issue which was already concluded in the remanded matter by the...

  5. Applicability of Doctrine of Merger - The doctrine of merger would not apply in this case. This is because the Apex Court while permitting leave to withdraw the appeal...

  6. Doctrine of Merger - Once the superior court has disposed of the list before it either way - it is the decree or order of the superior court which is final and binding....

  7. Doctrine of merger - Earlier Supreme Court dismissed appeal as non maintainable - Once leave to appeal has been granted and appellate jurisdiction of Supreme Court has...

  8. Applicability of Doctrine of merger – doctrine of merger will not be applicable inasmuch as the subject matter of appeal by party was entirely different with the subject...

  9. Doctrine of Merger of High Court Decision with the Order of Supreme Court - The Jharkhand High Court, in its analysis, delved into the doctrine of merger, a pivotal...

  10. Doctrine of merger inapplicable. Cancellation of petitioner's registration without assigning reasons violates principles of natural justice. Reasons form heart and soul...

  11. Revision u/s 263 - Period of limitation - doctrine of merger - The revision is on the basis that the AO has failed to, in view of the frequent transactions of purchase...

  12. Rectification of mistake u/s 254 - Where the issue sought to be rectified was not appealed before HC, application cannot be rejected on the ground of Doctrine of merger - HC

  13. Validity of reopening - Validity of notice u/s 148 when scrutiny assessment was made but same was annulled - doctrine of merger is not applicable - reopening of the case...

  14. Period of limitation - as per the principles of doctrine of merger, the limitation period should not operate as a bar to the revisional authority in exercise of the power - HC

  15. Doctrine of merger - Rectification of assessment order u/s 154 despite the fact that CIT(A) has passed an order - issue of deduction under section 80HHD - Decided in...

 

Quick Updates:Latest Updates