doctrine of merger

  • Income Tax

CPC order u/s 143(1) is appealable and hence no merger with order u/s 143(3) – ITAT

CPC order u/s 143(1) is appealable and hence the doctrine of merger with order u/s 143(3) do not arise -…

6 hours ago
  • Income Tax

Rectification by ITAT was barred by principle of finality & doctrine of merger SC dismissed SLP

Rectification by ITAT was barred by principle of finality & doctrine of merger. SC dismisses SLP of assessee but set…

5 years ago
  • Income Tax

Rectification order u/s 154 quashed due to doctrine of merger.

Rectification order u/s 154 quashed due to doctrine of merger. Questions expressly decided by appellate/revisional authority cannot be reagitated u/s…

5 years ago