https://www.taxtmi.com/caselaws?id=158180 Where an assessment order has been carried in appeal, the entire assessment merges in the appellate order, and a revisional notice cannot be used to reopen matters already forming part of that assessment for the same year. The proper course for any escaped turnover or income is to invoke the separate escaped-assessment machinery, not to start fresh revision proceedings under section 10-B after the assessment and first appellate orders have been passed. The notices issued under section 10-B and the proceedings based on them were therefore invalid and liable to be quashed. en-us Tue, 02 Aug 1994 00:00:00 +0530 Thu, 17 Oct 2013 18:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158180 Where an assessment order has been carried in appeal, the entire assessment merges in the appellate order, and a revisional notice cannot be used to reopen matters already forming part of that assessment for the same year. The proper course for any escaped turnover or income is to invoke the separate escaped-assessment machinery, not to start fresh revision proceedings under section 10-B after the assessment and first appellate orders have been passed. The notices issued under section 10-B and the proceedings based on them were therefore invalid and liable to be quashed. Case-Laws VAT and Sales Tax Tue, 02 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158180