CIT v.Tony Electronics Ltd 2010 (Del)
Once appeal against order passed by AO is preferred & is decided by appellate authority(AA), the order of AO, MERGES with order of AA. After merger,ORIGINAL ORDER CEASES to EXIST &ORDER of AA PREVAILS.Thus,4yrs for Sec154(7) has 2b counted FROM ORDER OF APPELLATE AUTHORITY
Once appeal against order passed by AO is preferred & is decided by appellate authority(AA), the order of AO, MERGES with order of AA. After merger,ORIGINAL ORDER CEASES to EXIST &ORDER of AA PREVAILS.Thus,4yrs for Sec154(7) has 2b counted FROM ORDER OF APPELLATE AUTHORITY
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