https://www.taxtmi.com/caselaws?id=466624 Merger of an assessment order in a final appellate order extinguishes the assessing authority's independent jurisdiction over the original assessment. Where appellate relief has attained finality without further challenge, the assessing authority becomes functus officio and cannot use miscellaneous or rectificatory powers to reopen or revise the concluded assessment. Any reopening undertaken after such merger is without jurisdiction and unsustainable. 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 Merger of an assessment order in a final appellate order extinguishes the assessing authority's independent jurisdiction over the original assessment. Where appellate relief has attained finality without further challenge, the assessing authority becomes functus officio and cannot use miscellaneous or rectificatory powers to reopen or revise the concluded assessment. Any reopening undertaken after such merger is without jurisdiction and unsustainable. Case-Laws VAT / Sales Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466624