https://www.taxtmi.com/caselaws?id=162914 An assessing officer, while giving effect to an appellate order, cannot enhance the rate of tax on an issue not covered by the appeal after the statutory period for revision or rectification has expired. Matters outside the scope of the appeal may be reopened only through the specific statutory powers available for escaped assessment or rectification, and each power remains confined by its own limitation period. Failure by the assessee to object does not confer jurisdiction or revive a time-barred power. The revised assessment was therefore unsustainable and liable to be cancelled. en-us Tue, 22 Aug 2006 00:00:00 +0530 Wed, 19 Mar 2014 09:49:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162914 An assessing officer, while giving effect to an appellate order, cannot enhance the rate of tax on an issue not covered by the appeal after the statutory period for revision or rectification has expired. Matters outside the scope of the appeal may be reopened only through the specific statutory powers available for escaped assessment or rectification, and each power remains confined by its own limitation period. Failure by the assessee to object does not confer jurisdiction or revive a time-barred power. The revised assessment was therefore unsustainable and liable to be cancelled. Case-Laws VAT and Sales Tax Tue, 22 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162914