9911796707
TMI Blog1998 (1) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... ed before the assessing authority that he is entitled for special allowance to be granted to the industrial undertaking as per section 80-I of the Central Income-tax Act. That was negatived by the assessing authority. Therefore, the petitioner filed an appeal before the Deputy Commissioner of Agricultural Income-tax (Appeals), Mysore. The appellate authority, vide its order dated November 28, 1977, granted certain reliefs. The Deputy Commissioner of the Agricultural Income-tax (Appeals) has also held that the Agricultural Income-tax Officer has to allow the deduction at 8 per cent. under section 80-I of the Income-tax Act before determining the taxable agricultural income for the relevant assessment years and remanded the matter to the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tended that the Joint Commissioner reviewed the order of the assessing authority dated December 15, 1980, which is the order giving effect to the relief granted by the Deputy Commissioner. Therefore, that order can be revised by the joint Commissioner by virtue of the power under section 35 of the Karnataka Agricultural Income-tax Act, 1957. In view of the above contentions, the important question of law that arises for our consideration is : Whether the revisional authority can exercise jurisdiction to revise the consequential order passed in pursuance of the order of the appellate authority when the order passed by the appellate authority is not revised or not altered and the date of revisional power exercised under section 35 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the limitation to exercise the power to revise the order is four years as prescribed under sub-section (2) of section 35. The required grounds to exercise power of revision are that orders to be revised passed by the authority subordinate to the revisional authority. Secondly, it is erroneous in so far as it is prejudicial to the interests of the Revenue. Thirdly, an opportunity to the assessee before revising the order. Fourthly, as in sub-section (2), the said power has to be exercised within four years from the date of the order sought to be revised. Sub-section (2) of section 35 of the Karnataka Agricultural Income-tax Act prescribes a ban stating that after expiry of fours years' time from the date of the order sought to be revised, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he interest of the Revenue, for the purposes of exercising the revisional power particularly in regard to considering whether the exercise of power is within the limitation prescribed under sub-section (2) or not. The order passed by the assessing authority carrying out the directions given by the appellate authority is only consequential. Therefore, the period of limitation has to be counted from the date of the order of the Deputy Commissioner (Appeals), i.e., November 28, 1977. Therefore, the exercise of power by the revisional authority under section 35 of the Act is beyond the period of four years. So the bar prescribed under section 35(2) that the revisional authority shall not exercise the power after the period of four years ousts t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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