https://www.taxtmi.com/caselaws?id=391141 Rectification under Section 22 of the U.P. Trade Tax Act is confined to a mistake apparent from the record in the very order sought to be corrected, and it cannot be used to make a fresh assessment or supply a new ground. The document explains that a rectification application targeting the first appellate order was not maintainable where no apparent error in that order was shown and the real attempt was to alter the assessment order. It further states that rectification cannot reopen a concluded issue on lease-rent taxability; if the department believes income or turnover has escaped assessment, reassessment is the proper route. The doctrine of merger did not justify the impugned action. en-us Sat, 18 Jan 2020 00:00:00 +0530 Wed, 27 May 2020 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391141 Rectification under Section 22 of the U.P. Trade Tax Act is confined to a mistake apparent from the record in the very order sought to be corrected, and it cannot be used to make a fresh assessment or supply a new ground. The document explains that a rectification application targeting the first appellate order was not maintainable where no apparent error in that order was shown and the real attempt was to alter the assessment order. It further states that rectification cannot reopen a concluded issue on lease-rent taxability; if the department believes income or turnover has escaped assessment, reassessment is the proper route. The doctrine of merger did not justify the impugned action. Case-Laws VAT and Sales Tax Sat, 18 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391141