1977 (3) TMI 33 - HC - Income Tax

Summary

The High Court of Madras dismissed the writ petitions regarding the exclusion of lands for agricultural income tax based on a deed of trust. The Commissioner was right in disallowing the claim as it was not raised before the original authority. The petitioner cannot seek correction of mistakes through the revisional authority and must approach the original authority for exemption under section 4(b). Time taken during the writ petition will be excluded for limitation purposes if an exemption application is filed before the original authority. No costs were awarded.