https://www.taxtmi.com/article/detailed?id=8428 Where a reassessment is annulled as invalid, the original assessment order revives and the assessee reverts to the pre-reassessment position; the doctrine of merger has limited application and does not automatically extinguish items validly determined in the original assessment when reassessment is set aside, and supervisory powers may still reach matters not decided on appeal. en-us Mon, 25 Mar 2019 06:16:41 +0530 Mon, 25 Mar 2019 06:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8428 Where a reassessment is annulled as invalid, the original assessment order revives and the assessee reverts to the pre-reassessment position; the doctrine of merger has limited application and does not automatically extinguish items validly determined in the original assessment when reassessment is set aside, and supervisory powers may still reach matters not decided on appeal. Articles Income Tax Mon, 25 Mar 2019 06:16:41 +0530 https://www.taxtmi.com/article/detailed?id=8428