1997 (10) TMI 14

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..... me-tax in a suo motu revision initiated by him under section 34 of the Tamil Nadu Agricultural Income-tax Act, 1955, in respect of the petitioner's assessment under that Act for the year 1985-86. The petitioner had been assessed to tax for that year by the Agricultural Income-tax Officer on October 20, 1985. The petitioner had applied under section 19 of the Act as it then stood within one month .....

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..... to make a fresh assessment in accordance with the provisions of section 17." The Assessing Officer by his order made on November 18, 1985, accepted the plea of the assessee and cancelled the order of assessment made on October 30, 1985. Thereafter a fresh assessment order was made after hearing the assessee on November 27, 1985. In the impugned order, the Commissioner of Income-tax (Agricultu .....

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..... acceptable and the order of assessment was cancelled. Such a cancellation was not a revision of the order but cancellation provided for in section 19 of the Act. Thereafter a fresh assessment was made after considering the materials placed by the assessee. Such an order is perfectly in accordance with the provisions of the Act. The Commissioner of Agricultural Income-tax, instead of ensuring pr .....

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