1997 (9) TMI 10

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..... efore the Commissioner, in his revision petition under section 34 of the Tamil Nadu Agricultural Income-tax Act for revising the order of the Assessing Officer who had made an assessment of the assessee's agricultural income for the assessment year 1985-86 under section 17(4) of the Act. This petition has to be dismissed on the short ground that the impugned order has not caused prejudice to the .....

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..... thing to worsen his own position, and he can acquire no right by having approached the Commissioner and the Commissioner declining his plea. It was held that the assessee does not acquire a further right to approach this court by way of a further revision. The assessee's right is only by way of appeal against the orders of the subordinate authorities and that right has to be exercised in the manne .....

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