1994 (9) TMI 46

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..... in Tax Revision Case No. 177 of 1991, this court set aside an order passed by the Commissioner of Agricultural Income-tax, dated March 30, 1991, revising an order of assessment made on the petitioner for the assessment year 1980-81 under section 34 of the Kerala Agricultural Income-tax Act, 1950. The order of assessment which was revised had been passed on March 21, 1986. The notice initiating suo .....

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..... n was delayed because the defect in the assessment was detected only after the period of limitation prescribed for assessing escaped income under section 35 of the Act. At the same time, action to rectify the mistake under section 36 was not possible inasmuch as there was likelihood of the mistake being treated as not a mistake apparent on the face of the record justifying action under section 36. .....

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