https://www.taxtmi.com/caselaws?id=375596 Protective assessment and regular assessment operate in different fields, and the doctrine of merger does not extinguish issues arising from a protective assessment merely because regular assessment proceedings exist. The revisional authority must act within the scope of any remand and cannot treat the protective assessment or related appellate orders as non est unless the remand so permits. On that basis, the Commissioner's decision to correct the order that had dropped suo motu revision on limitation grounds and to direct fresh consideration under the revisional power was upheld. en-us Fri, 25 Jan 2019 00:00:00 +0530 Fri, 24 Jan 2020 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375596 Protective assessment and regular assessment operate in different fields, and the doctrine of merger does not extinguish issues arising from a protective assessment merely because regular assessment proceedings exist. The revisional authority must act within the scope of any remand and cannot treat the protective assessment or related appellate orders as non est unless the remand so permits. On that basis, the Commissioner's decision to correct the order that had dropped suo motu revision on limitation grounds and to direct fresh consideration under the revisional power was upheld. Case-Laws VAT and Sales Tax Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375596