https://www.taxtmi.com/caselaws?id=39825 Merger of an income-tax assessment is partial and extends only to the items actually considered and decided in appeal. Untouched portions of the original assessment remain open to rectification by the Income-tax Officer under section 35(1) of the Indian Income-tax Act, 1922, because the original error survives where no appellate decision exists on that point. For limitation under section 35(5), the four-year period runs from the final assessment order that actually governs the liability, including a later rectification order under section 35(1), rather than from the earlier appellate order alone. The text treats the later 1961 provision as reflecting the same principle. en-us Fri, 22 Jun 1973 00:00:00 +0530 Tue, 20 Apr 2010 15:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39825 Merger of an income-tax assessment is partial and extends only to the items actually considered and decided in appeal. Untouched portions of the original assessment remain open to rectification by the Income-tax Officer under section 35(1) of the Indian Income-tax Act, 1922, because the original error survives where no appellate decision exists on that point. For limitation under section 35(5), the four-year period runs from the final assessment order that actually governs the liability, including a later rectification order under section 35(1), rather than from the earlier appellate order alone. The text treats the later 1961 provision as reflecting the same principle. Case-Laws Income Tax Fri, 22 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39825