1992 (6) TMI 28 - HC - Income Tax

Summary

The High Court of Kerala held that the original petitions filed under section 60(3) of the Kerala Agricultural Income-tax Act were not maintainable as the orders passed in revision were not prejudicial to the assessee. The petitions were dismissed, but the petitioners were allowed to challenge the revisional orders in other proceedings, including a petition under article 226 of the Constitution of India.