https://www.taxtmi.com/caselaws?id=285663 The appellate authority's wide power to confirm, vary, annul, reduce or enhance an assessment caused the entire assessment order to merge in the appellate order, even where the appeal concerned only some items. Once that merger occurred, the original assessment ceased to exist as an independent order and the Assessing Authority could not invoke the rectification power under Section 22 of the U. P. Sales Tax Act to reopen it. The notice was therefore without jurisdiction and was quashed. en-us Thu, 06 Dec 1990 00:00:00 +0530 Tue, 21 Jan 2020 10:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285663 The appellate authority's wide power to confirm, vary, annul, reduce or enhance an assessment caused the entire assessment order to merge in the appellate order, even where the appeal concerned only some items. Once that merger occurred, the original assessment ceased to exist as an independent order and the Assessing Authority could not invoke the rectification power under Section 22 of the U. P. Sales Tax Act to reopen it. The notice was therefore without jurisdiction and was quashed. Case-Laws VAT and Sales Tax Thu, 06 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285663