Doctrine of merger barred reopening of the assessment, making the rectification notice without jurisdiction.

The appellate authority's wide power to confirm, vary, annul, reduce or enhance an assessment caused the entire assessment order to merge in the appellate order, even where the appeal concerned only some items. Once that merger occurred, the original assessment ceased to exist as an independent order and the Assessing Authority could not invoke the rectification power under Section 22 of the U. P. Sales Tax Act to reopen it. The notice was therefore without jurisdiction and was quashed.

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Issues: Whether the assessment order had merged in the appellate order so as to deprive the Assessing Authority of jurisdiction to issue a notice under Section 22 of the U. P. Sales Tax Act.

Analysis: The appellate power under Section 9(3) of the U. P. Sales Tax Act was held to be of the widest amplitude, comparable to the scheme of Section 251 of the Income Tax Act, 1961. Because the appellate authority could confirm, vary, annul, reduce, or enhance the assessment, the entire assessment order was treated as having merged in the appellate order, even if the appeal was limited to some items only. Once merger took place, the original assessment ceased to exist independently and could not be reopened by the Assessing Authority under Section 22.

Conclusion: The impugned notice was without jurisdiction and liable to be quashed.

Final Conclusion: The writ petition succeeded on the jurisdictional ground, and the notice seeking rectification of the assessment was set aside.

Ratio Decidendi: Where the appellate authority's statutory powers extend to the entire assessment, the whole assessment order merges in the appellate order, and the original assessing authority cannot thereafter reopen it under a rectification provision.

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