1977 (1) TMI 36 - HC - Income Tax

Summary

The High Court of Madras dismissed the revision petition filed by the petitioner against the order of the Agricultural Income-tax Officer for not being maintainable under section 54 of the Tamil Nadu Agricultural Income-tax Act. The court held that the Commissioner's order dismissing the revision petition was not prejudicial to the petitioner as it did not worsen the petitioner's position. The decision was based on a previous court ruling. (Case citation: 1977 (1) TMI 36 - MADRAS High Court)