Revisional order on a matter settled by first appellate authority to be set-aside: High Court

IT : Where business expenses claimed by assessee were partly disallowed by AO and said order was upheld by Commissioner (Appeals), it being a case of merger of assessment order with order passed by Commissioner (Appeals), question of Commissioner (Administration) exercising revisional jurisdiction under section 263 to once again examine very same issue so as to disallow entire expenses claimed by assessee did not arise

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