https://www.taxtmi.com/caselaws?id=159579 The appellate order displaced the original assessment order, so the assessment had no independent existence after appeal and had merged into the appellate decision. In suo motu revision, the Commissioner could examine and correct only any error in the appellate order, but could not directly annul the merged assessment order. The revisional power also did not authorise detailed directions on how a best judgment assessment ought to have been framed, because that would exceed correction of the appellate authority's error. The Commissioner's order was therefore set aside to the extent it cancelled both orders, and the matter was remitted for fresh decision within the proper revisional limits. en-us Wed, 19 Sep 1990 00:00:00 +0530 Wed, 27 Nov 2013 15:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159579 The appellate order displaced the original assessment order, so the assessment had no independent existence after appeal and had merged into the appellate decision. In suo motu revision, the Commissioner could examine and correct only any error in the appellate order, but could not directly annul the merged assessment order. The revisional power also did not authorise detailed directions on how a best judgment assessment ought to have been framed, because that would exceed correction of the appellate authority's error. The Commissioner's order was therefore set aside to the extent it cancelled both orders, and the matter was remitted for fresh decision within the proper revisional limits. Case-Laws VAT and Sales Tax Wed, 19 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159579