Court held that ;once revision petition was filed and decided, it was not open to Commissioner (Appeals) to decide appeal on same issue .(AY. 2013-14)
Nitin Babubhai Rohit v. Ashok Bhavanbhai Patel (2018) 258 Taxman 252/ 172 DTR 388/ 305 CTR 979 (Guj.)(HC)
S. 251 : Appeal – Commissioner (Appeals) –Powers- Doctrine of merger- Powers –After filing an appeal the assessee filed revision application- Despite the revisional order being passed the Commissioner (Appeals) decided the same issue- Once revision petition was filed and decided, it was not open to Commissioner (Appeals) to decide appeal on same issue. [S. 264 ]