COMMISSIONER OF INCOME TAX Vs. SACHDEVA & SONS

JUDGEMENT

(1.) THE Tribunal has referred the following question for the opinion of this Court :

(2.) THE counsel appears to be right. The Full Bench has categorically held that the order passed by the ITO under section 143 of the Act merges with the appellate order only insofar as 'the subject -matter of the appeal' is concerned and no more.