https://www.taxtmi.com/caselaws?id=156946 Reassessment under section 12(8) of the Orissa Sales Tax Act requires the assessing officer to record a discernible factual basis for a prima facie finding of escapement or under-assessment; vague notices or unsupported assertions are legally vulnerable. The doctrine of merger prevents reopening where the original assessment has merged into an appellate order, because the appellate order is the sole operative order on that subject-matter. Reopening such a concluded assessment would exceed jurisdiction and amount to an impermissible review of matters decided in appeal. The reassessment was therefore unsustainable. en-us Fri, 03 Jul 1992 00:00:00 +0530 Thu, 26 Sep 2013 15:18:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156946 Reassessment under section 12(8) of the Orissa Sales Tax Act requires the assessing officer to record a discernible factual basis for a prima facie finding of escapement or under-assessment; vague notices or unsupported assertions are legally vulnerable. The doctrine of merger prevents reopening where the original assessment has merged into an appellate order, because the appellate order is the sole operative order on that subject-matter. Reopening such a concluded assessment would exceed jurisdiction and amount to an impermissible review of matters decided in appeal. The reassessment was therefore unsustainable. Case-Laws VAT and Sales Tax Fri, 03 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156946