https://www.taxtmi.com/caselaws?id=104116 A summary rejection of an appeal for procedural defects does not amount to an appellate order on merits, so the doctrine of merger does not apply and the bar on revising appellate orders does not prevent suo motu revision of the original assessment. The Commissioner may therefore revise the assessment orders under section 23(4) read with rule 80 where the appeal was dismissed at the filing stage under rule 49 for an unrectified defective memorandum. The record also showed that the assessee received notice of the proposed revision, the grounds were communicated, written submissions were considered, and counsel appeared at the hearing, so a reasonable opportunity of hearing was afforded. en-us Tue, 21 Jan 1997 00:00:00 +0530 Mon, 21 Jul 2014 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104116 A summary rejection of an appeal for procedural defects does not amount to an appellate order on merits, so the doctrine of merger does not apply and the bar on revising appellate orders does not prevent suo motu revision of the original assessment. The Commissioner may therefore revise the assessment orders under section 23(4) read with rule 80 where the appeal was dismissed at the filing stage under rule 49 for an unrectified defective memorandum. The record also showed that the assessee received notice of the proposed revision, the grounds were communicated, written submissions were considered, and counsel appeared at the hearing, so a reasonable opportunity of hearing was afforded. Case-Laws VAT and Sales Tax Tue, 21 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104116