https://www.taxtmi.com/caselaws?id=466624 Once an assessment order merges in a final appellate order and the revenue does not carry the matter further, the original assessment loses independent existence. In that situation, the assessing authority becomes functus officio and cannot invoke miscellaneous or rectificatory powers to reopen or modify the concluded assessment. The note applies the merger principle to hold that a reopening made after the appellate orders had attained finality was without jurisdiction and could not be sustained. en-us Tue, 04 Feb 2025 00:00:00 +0530 Sat, 14 Feb 2026 08:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466624 Once an assessment order merges in a final appellate order and the revenue does not carry the matter further, the original assessment loses independent existence. In that situation, the assessing authority becomes functus officio and cannot invoke miscellaneous or rectificatory powers to reopen or modify the concluded assessment. The note applies the merger principle to hold that a reopening made after the appellate orders had attained finality was without jurisdiction and could not be sustained. Case-Laws VAT / Sales Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466624