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2004 (8) TMI 39 - HC - Income TaxOrder of rectification - After completing the assessment for the block period, AO noticed that certain additions were required to be made as per the findings recorded in the assessment order which remained omitted while computing the total income. - due notice, the Assessing Officer rectified the order - We find merit in the contention raised on behalf of the appellant that the doctrine of merger could not be invoked to deprive the appellant of his remedy against the order of rectification when the said order had not been taken cognisance of by the Tribunal while deciding the appeal against the original 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
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