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Issues: (i) Whether an appeal lies against a rectified assessment order that modifies the original assessment. (ii) Whether limitation for filing the appeal runs from the date of the original assessment order or from the date of the rectified order.
Issue (i): Whether an appeal lies against a rectified assessment order that modifies the original assessment.
Analysis: A rectification that results in a positive modification of the original assessment destroys the finality of that assessment and reopens the matter. Where the rectified order alters the assessment, the appellate remedy becomes available. A mere refusal to rectify is different, but that was not the situation here.
Conclusion: The appeal was maintainable against the rectified assessment order.
Issue (ii): Whether limitation for filing the appeal runs from the date of the original assessment order or from the date of the rectified order.
Analysis: Since the rectified order was the operative order for the controversy raised by the petitioner, the period of limitation had to be computed from the date of receipt of that order. On that basis, the appeal was within time.
Conclusion: Limitation ran from the rectified order, and the appeal was not time-barred.
Final Conclusion: The return memos were set aside and the petitioner was permitted to re-present the appeal for consideration on merits.
Ratio Decidendi: When rectification results in a substantive modification of an assessment, the rectified order becomes appealable and limitation for appeal runs from that rectified order.
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