https://www.taxtmi.com/caselaws?id=159453 In tax matters, the doctrine of merger applies only to the same subject-matter actually considered and decided in appeal or revision. Where escaped turnover was not before the assessing authority or the appellate authority, the appellate order did not merge in the later suo motu revisional order on that issue, and the pending revision was not rendered infructuous. Limitation for suo motu revision runs from the original assessment order, not from the appellate order, when the later issue was never in appeal. On that basis, the revisional proceeding was barred by limitation, and the amendment extending time did not save the notice. en-us Thu, 06 Aug 1992 00:00:00 +0530 Mon, 25 Nov 2013 17:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159453 In tax matters, the doctrine of merger applies only to the same subject-matter actually considered and decided in appeal or revision. Where escaped turnover was not before the assessing authority or the appellate authority, the appellate order did not merge in the later suo motu revisional order on that issue, and the pending revision was not rendered infructuous. Limitation for suo motu revision runs from the original assessment order, not from the appellate order, when the later issue was never in appeal. On that basis, the revisional proceeding was barred by limitation, and the amendment extending time did not save the notice. Case-Laws VAT and Sales Tax Thu, 06 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159453