Section 39(4) in The Bengal Agricultural Income-Tax Act, 1944
(4)Any assessee objecting to any such rectification which has the effect of enhancing the assessment or reducing a refund may, within thirty days of receipt of the notice of demand referred to in sub-section (3), appeal-(a)in the case where the rectification is made by an Agricultural Income-tax Officer, to the Assistant Commissioner and the provisions of sub-section (3) of section 34 and section 35 shall apply to every such appeal as if it were an appeal against an order of assessment under section 25 or an order of refund under section 47 or section 48;(b)in the case where the rectification is made by the Assistant Commissioner to the Appellate Tribunal and the provisions of subsections (4), (5), (6) and (7) of section 36 shall apply to every such appeal as if it were an appeal against an order passed by the Assistant Commissioner under section 35:Provided that the provisions of section 63 shall not apply to any order passed by the Appellate Tribunal on any such appeal.
