Dismissing the appeal of the revenue the Court held that, The Tribunal was right in holding that the revisional authority had exceeded his jurisdiction in invoking the provisions of section 263 when the assessment order with regard to the claim of deduction under section 10A had merged with the order passed by the Commissioner (Appeals). The Contention of the revenue that the doctrine of merger was not applicable because the assessment order and the appellate order of the Commissioner (Appeals) had dealt with only the restriction in the quantum of deduction under section 10A allowable and not with the eligibility of the assessee for deduction under section 10A in the light of the conditions under section 10(A)(2)(ii) and (iii) of the Act, was not tenable. (AY. 2002-03)