https://www.taxtmi.com/caselaws?id=161592 Where an assessing authority invokes suo motu review and passes a fresh assessment order, the reviewed order becomes the operative assessment and the original assessment ceases to exist for appellate purposes. The assessee therefore retains the statutory right to appeal against the fresh order even if no separate appeal was filed against the original assessment. The appellate authority was not justified in treating such an appeal as a revision or declining to examine it on merits. The impugned appellate order was set aside and the matter remitted for disposal of the appeal under the correct appellate provision. en-us Tue, 25 Feb 2003 00:00:00 +0530 Sat, 01 Feb 2014 15:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161592 Where an assessing authority invokes suo motu review and passes a fresh assessment order, the reviewed order becomes the operative assessment and the original assessment ceases to exist for appellate purposes. The assessee therefore retains the statutory right to appeal against the fresh order even if no separate appeal was filed against the original assessment. The appellate authority was not justified in treating such an appeal as a revision or declining to examine it on merits. The impugned appellate order was set aside and the matter remitted for disposal of the appeal under the correct appellate provision. Case-Laws VAT and Sales Tax Tue, 25 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161592