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Issues:
1. Appealability of an order under section 21 of the Karnataka Agricultural Income-tax Act, 1957. Analysis: The case involved a dispute regarding the appealability of an order under section 21 of the Karnataka Agricultural Income-tax Act, 1957. The respondent, who had not responded to assessment notices, applied under section 21 for cancellation of assessment orders due to health reasons. The Agricultural Income-tax Officer (AITO) dismissed the application, leading to an appeal by the assessee. The Deputy Commissioner initially dismissed the appeal as not maintainable, but the Tribunal ruled in favor of the appeal's maintainability, considering section 21 as an appeal provision against orders under section 19(4) of the Act. However, the State challenged this view. The key question was whether the respondent had the right of appeal against an order under section 21 of the Act. Section 21 provides for the cancellation of assessments under specific circumstances. The Tribunal's view was that the appeal provisions under section 32 were wide enough to include an appeal against an order passed under section 21. However, the High Court disagreed, stating that the jurisdiction of the appellate authority could not exceed that of the original authority. The respondent could only challenge the refusal to cancel the assessment under section 19(4) in the appeal under section 21, not the validity of the assessment itself. The High Court emphasized that the denial of liability to be assessed under the Act could not be raised in an appeal against an order under section 21. The legislative intent was clear in section 32, which expressly barred appeals against assessments made under section 19(4). Therefore, the High Court held that the respondent did not have the right of appeal against an order under section 21, overturning the Tribunal's decision. Consequently, the revision petitions were allowed, and the Deputy Commissioner's order was restored.
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