Appeal maintainability after rectification order: modified assessment can be challenged before the appellate forum.

A rectification order that modifies an assessment merges with the original assessment and becomes appealable, so the assessee may challenge the altered order before the appellate forum. The bar on appeal applies only where rectification is refused and the original order remains unchanged. The rejection of the appeal as not maintainable was therefore unsustainable, and the appeal against the rectified assessment order had to be entertained and decided on merits.

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Issues: Whether an appeal lies against a rectified assessment order, and whether the appellate authority was right in rejecting the appeal as not maintainable.

Analysis: A rectification order that modifies the original assessment has the effect of merging with and altering the assessment order, so the assessee is entitled to challenge the modified order before the appellate forum. The bar applies only where rectification is refused and the original order remains intact. The earlier decision relied upon applied this principle and held that rejection of an appeal against a rectified order as not maintainable was incorrect.

Conclusion: The rejection of the appeal as not maintainable was unsustainable. The appeal against the rectified assessment order was maintainable and had to be entertained and decided on merits.

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