Appeal Allowed: Rectified Order Merges with Original Assessment, Permitting Appeal Against Revised Order Under Doctrine of Merger.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Maintainability of appeal - Doctrine of merger - the order rectifying the original assessment order should stand merged with the original assessment order dated 31.05.2016 and the Appeal is maintainable against the said revised order on account of merger. - HC....