Search Results for Tag : Subject Matter

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ITAT, Mumbai: Invalid Re-Assessment By AO Cannot Be Subject Matter of Revision(28.02.2022)

Income Tax Appellate Tribunal, Mumbai has held that when an assessment framed by the Assessing Officer is invalid in law, the said invalid order canno.....

Tags : Income Tax Appellate Tribunal, Subject Matter of Revision

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Supreme Court Explains Doctrine of Merger(21.01.2025)

Supreme Court while explaining the doctrine of merger has observed that more than one decree or operative order cannot govern the same subject matter .....

Tags : Supreme Court, Doctrine of Merger, Subject Matter

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