https://www.taxtmi.com/caselaws?id=160087 A subsequent penalty order does not merge with an earlier best judgment assessment so as to extend limitation for appealing the assessment. The later penalty proceeding is a distinct order, and the earlier authority relied on for merger was treated as no longer good law in light of later authority. Accordingly, the appeal against the original assessment order remained time-barred and final, while the appeal against the penalty order, being filed within time, could be entertained separately. Appellate consideration had therefore to be confined to the penalty proceedings alone, without reviving the lapsed challenge to the assessment order. en-us Fri, 07 Jul 2000 00:00:00 +0530 Mon, 09 Dec 2013 16:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160087 A subsequent penalty order does not merge with an earlier best judgment assessment so as to extend limitation for appealing the assessment. The later penalty proceeding is a distinct order, and the earlier authority relied on for merger was treated as no longer good law in light of later authority. Accordingly, the appeal against the original assessment order remained time-barred and final, while the appeal against the penalty order, being filed within time, could be entertained separately. Appellate consideration had therefore to be confined to the penalty proceedings alone, without reviving the lapsed challenge to the assessment order. Case-Laws VAT and Sales Tax Fri, 07 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160087