https://www.taxtmi.com/caselaws?id=20767 The doctrine of merger applies only to matters actually considered and decided in appeal, so parts of an assessment not adjudicated in appeal remain open to correction by the assessing authority. Where the omission to levy super-tax was an apparent mistake on the record and was not the subject of the appellate order, the Income-tax Officer could rectify it under section 154 of the Income-tax Act, 1922. The fact that the assessment had been appealed did not bar rectification of that untouched omission. The Tribunal was therefore wrong to treat the reassessment orders as wholly merged in the appellate orders, and the reference was answered in favour of the Revenue. en-us Fri, 29 Jan 1993 00:00:00 +0530 Tue, 17 Nov 2009 11:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20767 The doctrine of merger applies only to matters actually considered and decided in appeal, so parts of an assessment not adjudicated in appeal remain open to correction by the assessing authority. Where the omission to levy super-tax was an apparent mistake on the record and was not the subject of the appellate order, the Income-tax Officer could rectify it under section 154 of the Income-tax Act, 1922. The fact that the assessment had been appealed did not bar rectification of that untouched omission. The Tribunal was therefore wrong to treat the reassessment orders as wholly merged in the appellate orders, and the reference was answered in favour of the Revenue. Case-Laws Income Tax Fri, 29 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20767