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Section 251 of the Income-tax Act, 1961 Commissioner (Appeals) - Powers of - Whether order of ITO would merge in appellate order of AAC even in respect of those points decided by ITO which were not subject matter of appeal before AAC - Held, yes FACTS High Court held that the assessment order by the ITO merged in the appellate order of the AAC even in respect of points which were not the subject-matter of appeal. On Revenue's appeal to the Supreme Court. HELD In view of the decision of the Supreme Court in the same assessee's case in J.K. Synthetics Ltd. v. CIT [1981] 130 ITR 23 wherein the assessee had succeeded, the question regarding merger of order of ITO with that of the AAC had become academic in the instant case because even if it was answered in favour of the Department, the Department must still lose on the merits. There was no serious controversy in that regard. The appeals were accordingly dismissed. Note : The decision was in favour of assessee. CASE REVIEW: The of the High Court of Allahabad High Court in J.K. Synthetics Ltd. v. Addl. CIT [1976] 105 ITR 344 not interfered, issue being academic. CASE REFERRED TO J.K. Synthetics Ltd. v. Addl. CIT [1981] 130 ITR 23 (SC). Dr.…

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