https://www.taxtmi.com/caselaws?id=7246 Once an assessment has been carried in appeal and the disputed computation forms part of the appellate subject-matter, the original order merges in the appellate orders and loses independent operative force. In that situation, section 35(2) of the Indian Income-tax Act, 1922 confines rectification to the Tribunal's own order where the matter has reached it. The Income-tax Officer therefore had no jurisdiction to reopen or rectify the earlier 1944-45 assessment by substituting a later apportionment of profit through mandamus, and the request for such a direction was rejected. en-us Thu, 03 Aug 1967 00:00:00 +0530 Mon, 16 Feb 2009 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7246 Once an assessment has been carried in appeal and the disputed computation forms part of the appellate subject-matter, the original order merges in the appellate orders and loses independent operative force. In that situation, section 35(2) of the Indian Income-tax Act, 1922 confines rectification to the Tribunal's own order where the matter has reached it. The Income-tax Officer therefore had no jurisdiction to reopen or rectify the earlier 1944-45 assessment by substituting a later apportionment of profit through mandamus, and the request for such a direction was rejected. Case-Laws Income Tax Thu, 03 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7246