Second Proviso to Section 147 of Income Tax Act, provides that the AO can assess or reassess the matter which are not subject to Appeal. The matter which is already subject to appeal, the same can't be assessed or reassessed by the AO under Income Escaping Assessment.
The doctrine of Partial Merger applies to reopening of assessment cases. This also stands good in case of section 154 and 263.
However, the concept of Total Merger would apply in the case of section 264. The Pr. Commissioner or Commissioner of Income has no powers to revise in case the matter to Appeal or Tribunal.
Second Proviso to Section 147 of Income Tax Act, provides that the AO can assess or reassess the matter which are not subject to Appeal. The matter which is already subject to appeal, the same can't be assessed or reassessed by the AO under Income Escaping Assessment.
The doctrine of Partial Merger applies to reopening of assessment cases. This also stands good in case of section 154 and 263.
However, the concept of Total Merger would apply in the case of section 264. The Pr. Commissioner or Commissioner of Income has no powers to revise in case the matter to Appeal or Tribunal.