https://www.taxtmi.com/caselaws?id=7300 Once an assessment order is carried in appeal and confirmed, the original order merges in the appellate order and ceases to exist independently. On that principle, section 154 permits rectification only by the authority that can amend the subsisting order; the Income-tax Officer could not rectify a section 23A order after appellate confirmation. The rectification proceedings were therefore without jurisdiction. en-us Tue, 21 May 1968 00:00:00 +0530 Tue, 17 Feb 2009 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7300 Once an assessment order is carried in appeal and confirmed, the original order merges in the appellate order and ceases to exist independently. On that principle, section 154 permits rectification only by the authority that can amend the subsisting order; the Income-tax Officer could not rectify a section 23A order after appellate confirmation. The rectification proceedings were therefore without jurisdiction. Case-Laws Income Tax Tue, 21 May 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7300