https://www.taxtmi.com/caselaws?id=150139 Rectification of a best judgment assessment was unavailable where no cogent material was produced before the assessing, revisional, or revenue authorities to show an error apparent on the record in the inclusion of the disputed turnover. The absence of supporting material was treated as fatal to the claim. The Court further held that once an appellate order modified the original assessment, the original order merged into the appellate order and ceased to subsist for rectification. Any challenge had to be directed against the operative appellate order, so no mandamus could issue to compel consideration of rectification against the superseded order. en-us Fri, 20 Aug 1971 00:00:00 +0530 Thu, 09 May 2013 12:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150139 Rectification of a best judgment assessment was unavailable where no cogent material was produced before the assessing, revisional, or revenue authorities to show an error apparent on the record in the inclusion of the disputed turnover. The absence of supporting material was treated as fatal to the claim. The Court further held that once an appellate order modified the original assessment, the original order merged into the appellate order and ceased to subsist for rectification. Any challenge had to be directed against the operative appellate order, so no mandamus could issue to compel consideration of rectification against the superseded order. Case-Laws VAT and Sales Tax Fri, 20 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150139