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Section 264 of the Income-tax Act, 1961 - Revision - Of other orders - Assessee and revenue both had gone to Tribunal in appeal against AAC's order but later on assessee withdrew its appeal and Tribunal dismissed revenue's appeal on merits - Whether AAC's order had in its entirety merged in order of Tribunal and, therefore, Commissioner was justified in rejecting assessee's application for revision under section 264 - Held, yes Facts For the relevant assessment year, the ITO disallowed certain allowances claimed by the assessee-company. On appeal, the AAC partly allowed the same. Aggrieved by the orders of the AAC and the ITO, the assessee and the revenue both filed appeals before the Tribunal to the extent they were aggrieved by the AAC's order. Subsequently, the assessee, however, withdrew its appeal with the reservation that it would be at liberty to approach the Commissioner in a revision under section 264. The Tribunal, thereafter, dismissed the appeal filed by the revenue on merits. Later on, the assessee filed a revision under section 264 before the Commissioner to the extent it was aggrieved by the order of the AAC and the ITO. The Commissioner, however, dismissed the revision petition on the ground that the orders of the AAC and the ITO had merged in the order of the Tribunal and that it was not open to him to interfere with the same under section 264. On writ, the learned single Judge allowed the assessee's petition and directed the Commissioner to entertain the revision petition in terms of Circular No. XVI/11/69 issued by the Board. On appeal, the revenue contended that in view of the opinion furnished by the Full Bench in which the decision of the Division Bench inVijayalakshmy Lorry Service [IT Reference Case No. 37 (Kar.) of 1973, dated 17-9-1975] was affirmed, in which it was held that when an order had been subjected to appeal, that order in its entirety merged in the order of that appellate authority, the order made by the learned Judge in the instant case could not be allowed to stand. The assessee, on the other hand, sought to sustain the order of the learned Judge, on the ground that notwithstanding the opinion of the Full Bench, Circular…

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