Rectification jurisdiction fails where the original assessment no longer subsists after reassessment and appellate modification.

Rectificatory power under Section 35 requires a subsisting assessment order; once the original assessment was superseded by reassessment under Section 34 and the reassessment was later modified in appeal, the original order no longer existed for rectification. The court held that the Income Tax Officer lacked jurisdiction to rectify a non-existent order, so the rectification proceedings were invalid.

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Issues: Whether the Income Tax Officer had jurisdiction to rectify under Section 35 an assessment order which had already been superseded by a reassessment order and thereafter modified in appeal.

Analysis: The original assessment order had been cancelled and set aside when reassessment proceedings were taken under Section 34, and the Appellate Assistant Commissioner thereafter modified the reassessment. Once the original order ceased to subsist, it could no longer be the subject-matter of rectification. The existence of a subsisting order is a prerequisite to the exercise of rectificatory power under Section 35.

Conclusion: The rectification proceedings were without jurisdiction and were invalid.

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