https://www.taxtmi.com/caselaws?id=21110 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. en-us Fri, 05 Jun 1992 00:00:00 +0530 Fri, 20 Nov 2009 11:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21110 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. Case-Laws Income Tax Fri, 05 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21110