Court held that the revenue could not prosecute the present case as the order passed in the miscellaneous petition stood merged with the earlier order and the composite order being questioned before the court and the challenge at the instance of the Revenue having been rejected in CIT v. S & S Power Switchgear Ltd. (2009) 318 ITR 187 (Mad.)(HC). (AY. 2000-01)
CIT v. S&S Power Switchgear Ltd. (2019) 415 ITR 376 (Mad.)(HC)
S. 260A : Appeal-High Court–Merger of order–Composite order being questioned before the court was rejected earlier-Appeal is held to be not maintainable. [S. 32(2), 72, 254(2)]