Law: Income Tax Act, 1961

Section: 154

(a) Income-tax----Revision---Appeal to AAC---Rectification of mistakes---Doctrine of merger---Scope of doctrine---Application for revision to CIT and appeal to AAC---Order passed in revision by CIT---ITOs order merged in order of CIT---Appeal to AAC rendered incompetent---Order passed by AAC contrary to order of CIT was not valid---Indian Income Tax Act, 1961, Ss. 154 & 264... (b) Income-tax--- ----Rectification of mistakes---Decision on debatable point is not a mistake and cannot be rectified---Mistake which is patent and obvious can alone be rectified ---Concessional rate of tax---Manufacturing concern---Question whether a publishing concern is a manufacturing concern is a debatable issue---Order refusing concessional rate of tax to a publishing concern cannot be rectified---Indian Income Tax Act, 1961, S.154. The following are the principles with regard to the merger of an order of an inferior authority in that of a superior authority; (i) the application of the doctrine of merger cannot be rendered inapplicable by drawing a distinction between an application for revision and an appeal; (ii) the application of the doctrine of merger depends on the nature of the appellate or revisional order in each case and on the scope of the statutory provisions conferring the appellate or revisional jurisdiction. The doctrine of merger is not a doctrine of rigid and universal application. Whether there is fusion or merger of the order of the inferior tribunal into an order by a superior tribunal shall have to be determined by finding out the subject matter of the appellate or revisional order and the scope of the appeal or revision contemplated by the particular statute; (iii) ordinarily, a pronounced in appellate or revisional jurisdiction after issuing a notice of hearing to both the parties would replace the of the lower Court thus constituting the appellate or revisional as the only final ; (iv) the doctrine of merger does not apply where an appeal is dismissed (a) for default, (b) as having abated by reason of the omission of the appellant to implead the legal representatives of a deceased respondent; (c) as barred by limitation; (v) an appeal dismissed in limine…

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