Dismissing the appeal of the assessee the Court held that, that if the initiation of the reassessment proceedings was held to be invalid, the original assessment order would revive. The doctrine of merger had no application as the subsequent order was held to be unsustainable. The doctrine would apply only in a situation where the subsequent reassessment order had been held to be valid. The Tribunal had rightly held that where the reassessment order was annulled, the original assessment order would automatically get restored. ( AY. 2008 -09)