https://www.taxtmi.com/caselaws?id=11307 An assessment order that has merged in appellate and Tribunal proceedings cannot support further recovery action under section 226(3) once the underlying demand is no longer legally enforceable. On the stated sequence of appeal, ex parte appellate order, and Tribunal remand, the original assessment ceased to have independent existence by operation of the doctrine of merger, so the recovery notice and the resulting collection were invalid. The principle of restitution then required restoration of sums realised under an order that had ceased to operate, with interest. en-us Mon, 12 Jan 2004 00:00:00 +0530 Thu, 06 Aug 2009 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11307 An assessment order that has merged in appellate and Tribunal proceedings cannot support further recovery action under section 226(3) once the underlying demand is no longer legally enforceable. On the stated sequence of appeal, ex parte appellate order, and Tribunal remand, the original assessment ceased to have independent existence by operation of the doctrine of merger, so the recovery notice and the resulting collection were invalid. The principle of restitution then required restoration of sums realised under an order that had ceased to operate, with interest. Case-Laws Income Tax Mon, 12 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11307