1968 (11) TMI 18 - HC - Income Tax

Mysore Agricultural Income Tax Act - order of Commissioner - validity of the order on ground of limitation prescribed under section 35(2)(b)

Summary

The petitioner challenged the Commissioner's order to revise the agricultural income tax assessment due to a timing issue. The Commissioner exceeded the four-year limitation period to make the revision, thus the order was quashed. The petitioner was awarded costs and advocate's fee of Rs. 100.