Validity of original assessment pursuant to revisional order ...

Appellate Order Supersedes Original Assessment Under Doctrine of Merger in Tax Revision Case.

January 19, 2024

Case Laws Income Tax AT

Validity of original assessment pursuant to revisional order passed by the CIT (Exemptions) - Doctrine of merger - By virtue of the passing of the CIT(A)’s aforesaid order under appeal, the original assessment order got merged therein. The law is very clear in this regard - AT

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Validity of original assessment pursuant to revisional order ...

Appellate Order Supersedes Original Assessment Under Doctrine of Merger in Tax Revision Case.

January 19, 2024

Case Laws Income Tax AT

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