9911796707
TMI Blog2004 (8) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal assessment. - Tribunal was required to take a decision on the correctness of the order of rectification on the merits. - Application of this doctrine depends on the nature of the appellate or revisional order in each case – Held that the appellant had a right to be heard on the merits in the appeal filed against the order of rectification. Accordingly, this appeal is allowed and the order of the Tribunal under appeal is set aside - - - - - Dated:- 6-8-2004 - Judge(s) : N. K. SUD., ADARSH KUMAR GOEL JUDGMENT The judgment of the court was delivered by Adarsh Kumar Goel J.- This appeal has been preferred by the assessee against order of the Tribunal dated June 19, 2003. The facts relevant for purposes of this appeal are th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cided by the Tribunal on April 3, 2000, supra." Shri P. C. Jain, learned counsel on behalf of the appellant, submitted that the observations of the Tribunal that the assessee could have challenged the order of rectification during the pendency of the appellate proceedings against the order of assessment, are based on erroneous assumption. The assessee had already challenged the order of rectification during the pendency of the appellate proceedings against the order of assessment, though this fact could not be brought to the notice of the Tribunal when the appeal against the order of original assessment was decided on April 3, 2000. He submitted that since the appellant had a statutory remedy against the order of rectification, his remedy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n passed which had been challenged before the Tribunal so that the Tribunal could have decided both the matters simultaneously. That having not been done, the Tribunal was required to take a decision on the correctness of the order of rectification on the merits. It is well-settled that the doctrine of merger is not a doctrine of rigid and universal application and it cannot be said that wherever there are two orders, one by the inferior authority and the other by the superior authority passed in appeal or revision, there is a fusion or merger of the two orders irrespective of the subject-matter of the appellate or revisional order. Application of this doctrine depends on the nature of the appellate or revisional order in each case. Referen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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