@JUDGMENTTAG-ORDER
Jawahar Lal Gupta, J.@mdashThe Tribunal has referred the following question for the opinion of this Court :
Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that there is full merger of the order of assessment in the order of the AAC and the Commissioner of income tax has no power to issue notice u/s 263 of the Act ?
Mr. Sawhney places reliance on the Full Bench''s decision of this Court in2. The counsel appears to be right. The Full Bench has categorically held that the order passed by the ITO u/s 143 of the Act merges with the appellate order only insofar as ''the subject-matter of the appeal'' is concerned and no more.
3. In this view of the matter, the question as referred to this Court by the Tribunal, is answered in favour of the revenue. The case will now go back to the Tribunal for fresh decision in accordance with law. We make no order as to costs since no one has appeared on behalf of the respondent.
