https://www.taxtmi.com/caselaws?id=466624 Where an assessing authority's assessment order merged into a final appellate tribunal order that was not further challenged, the assessing authority became functus officio and lost jurisdiction to issue notices or reopen the assessment; therefore subsequent miscellaneous or rectification proceedings relying on later judicial decisions cannot revive that jurisdiction. The appellate finality of the tribunal order defeats any attempt to reopen or revise the assessment, and the impugned reopening and related orders were set aside, with relief granted to the revisionist (assessee). The operative rule prevents reopening assessments finally determined on appeal. 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 Where an assessing authority's assessment order merged into a final appellate tribunal order that was not further challenged, the assessing authority became functus officio and lost jurisdiction to issue notices or reopen the assessment; therefore subsequent miscellaneous or rectification proceedings relying on later judicial decisions cannot revive that jurisdiction. The appellate finality of the tribunal order defeats any attempt to reopen or revise the assessment, and the impugned reopening and related orders were set aside, with relief granted to the revisionist (assessee). The operative rule prevents reopening assessments finally determined on appeal. Case-Laws VAT / Sales Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466624