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TMI Blog1968 (11) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee under the Mysore Agricultural Income tax Act. His agricultural income in respect of the period between October 29, 1961, and October 28,1962, was assessed to agricultural income-tax by the Agricultural Income-tax Officer who made his assessment order on March 16, 1963. By reason of the fact that he wrongly described the assessment year as 1962-63 although the assessment year was really 1963-6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, if he wished to make an order under section 35 of the Act, could make it only before the expiry of a period of four years from the date on which the order he proposed to revise was made, but the impugned order was made by the Commissioner after the expiry of that period, that order was beyond his competence. It is seen that this contention is without an answer. Under section 35 of the Act w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation prescribed by that sub-section, the period during which there was an order of stay or injunction by a court shall be excluded, but, in the present case, there was no such stay or injunction. Now, since the Agricultural Income-tax Officer made his assessment order on March 16, 1963, the Commissioner could not have made an order under section 35 of the Act after March 16, 1967, since, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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