1997 (9) TMI 10 - HC - Income Tax

Summary

The High Court of Madras dismissed a revision petition filed by an assessee under section 34 of the Tamil Nadu Agricultural Income-tax Act for revising an assessment order of the Assessing Officer for the assessment year 1985-86. The court held that the impugned order did not cause prejudice to the assessee based on the second proviso to section 34(1) and previous case law. The court emphasized that the assessee's remedy is limited to appeal against orders of subordinate authorities and not by way of further revision. The petition was accordingly dismissed.