Commissioner Of Income-Tax, Bombay vs M/S. Amritlal Bhogilal & Co on 28 April, 1958
scope of the appeal or revision contemplated by the
particular statute. In our opinion, the application of the
doctrine depends on the nature of the appellate or
revisional order in each case and the scope of the statutory
provisions conferring the appellate or revisional
jurisdiction. For example in Amritlal Bhogilal & Co's.(1)
case it was observed by this Court that the order of regis-
tration made by the Income-tax Officer did not merge in the
appellate order of the Appellate Commissioner, because the
order of registration was not the subject-matter of appeal
before the appellate authority. It should be noticed that
the order of assessment made by the Income-Tax Officer in
that case was a composite order viz., an, order granting
registration of the firm and making an assessment on the
basis of the registration. The appeal was taken by the
assessee to the Appellate Commissioner against the composite
order of the Income-tax Officer. It was held by the High
Court that the order of the Income-tax Officer granting
registration to the respondent must be deemed to be merged
in the appellate order and that the revisional power of the
Commissioner of Income-tax cannot, therefore, be exercised
in respect of it. The view taken by the High Court was
over-ruled by this Court for the reason that the order of
the Income-tax Officer granting registration cannot be
deemed to have merged in the order of the Appellate
Commissioner in an appeal taken against the composite order
of assessment.