Rectified assessment order is the operative order, so an appeal lies where the statute grants appellate remedy.

Rectification under section 36 of the Agricultural Income-tax Act is part of the assessment process, and once an assessment order is rectified, the original order loses independent legal validity by merger. The rectified assessment becomes the operative and statutorily deemed assessment order for the year. On that basis, an appeal lies against the rectified order where the statute confers a right of appeal. A view that no appeal would lie against such a rectified order was therefore incorrect, and the appeals were maintainable.

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Issues: Whether an order passed under section 36 of the Agricultural Income-tax Act rectifying an assessment order is to be treated as part of the original order under section 18 and whether such rectified order is appealable.

Analysis: Rectification proceedings under section 36 are proceedings for assessment, and once rectification is made the original assessment order ceases to have independent legal validity. The assessment as rectified becomes the operative and statutorily deemed assessment order for the year. On that footing, an appeal lies against the rectified assessment order, and the view that no appeal would lie against such an order was erroneous.

Conclusion: The rectified assessment orders were appealable, and the Tribunal was correct in holding the appeals maintainable and in remitting the matter for fresh disposal.

Ratio Decidendi: When an assessment order is rectified, the original assessment merges in the rectified order and the rectified assessment alone remains the operative assessment order, against which appeal lies where the statute provides a right of appeal.

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