CPC order u/s 143(1) is appealable and hence the doctrine of merger with order u/s 143(3) do not arise -…
Rectification by ITAT was barred by principle of finality & doctrine of merger. SC dismisses SLP of assessee but set…
Rectification order u/s 154 quashed due to doctrine of merger. Questions expressly decided by appellate/revisional authority cannot be reagitated u/s…