https://www.taxtmi.com/caselaws?id=23977 Where an assessment order has merged into an appellate order, the original assessment no longer survives as an independently revisable order. The revisional authority under section 16 of the Companies (Profits) Surtax Act, 1964, could therefore not reopen the same assessment by issuing a revisional notice after appellate adjudication. The doctrine of merger barred exercise of revision at the threshold, because the appellate order became the operative order in law. The notice and proceedings under section 16 were accordingly without jurisdiction and liable to be quashed. en-us Wed, 05 Jul 1989 00:00:00 +0530 Fri, 15 Jan 2010 15:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23977 Where an assessment order has merged into an appellate order, the original assessment no longer survives as an independently revisable order. The revisional authority under section 16 of the Companies (Profits) Surtax Act, 1964, could therefore not reopen the same assessment by issuing a revisional notice after appellate adjudication. The doctrine of merger barred exercise of revision at the threshold, because the appellate order became the operative order in law. The notice and proceedings under section 16 were accordingly without jurisdiction and liable to be quashed. Case-Laws Income Tax Wed, 05 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23977