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TMI Blog1993 (1) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee on the one hand and the other co-tenants on the other hand ? 2. Whether, on the facts and in the circumstances of the case, the Deputy Commissioner was right in applying the case law in CIT v. R. M. Chidambaram Pillai [1977] 106 ITR 292 (SC) ? 3. Whether the action for revision of assessment orders many years after the assessments were completed was within reasonable time in the eye of law ?" We are concerned in this case with assessments for eight years-1971-72 to 1978-79. The assessee, Sri K. K. Subramanian, is a co-tenant of common properties, namely, Puthiyakovilakam Estate, Thirunelly. It was gifted by his father, Sri Krishna Iyer, in favour of the assessee, his three brothers and mother, Smt. Rajammal. The Agricultura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultural Income-tax and Sales tax, North Zone, Kozhikode, are said to arise from the common order passed by the Deputy Commissioner dated September 17, 1983. We have already formulated the said questions herein above. We heard counsel. The third question referred to this court is the basic question. If the order passed by the Deputy Commissioner in revision, in exercise of the powers under section 34 of the Act, cannot be considered to be one passed within a reasonable time, we need not go into the merits of the case. A plea was taken before the Deputy Commissioner that the proposal for revision of assessment was belated and so unsustainable. In his common order dated September 17, 1983, the Deputy Commissioner stated that proceedings unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istake could be rectified within three years from the date of the assessment order. Once a final assessment is rendered (after the appeal or revision or reference, as the case may be), the finality attached to the order can be put in peril and the assessment can be reopened normally only in proceedings under section 35 or 36 of the Act. To reopen the final assessment after the said periods, in exercise of the powers under section 34 of the Act, demands cogent and sufficient reasons. The power vested in the Commissioner of Agricultural Income-tax should be exercised bona fide and within a reasonable period. The Revenue should be able to demonstrate that there were circumstances beyond control or other supervening events or insurmountable dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to whether there were sufficient and demonstrable reasons as to why the revision powers were exercised long after the period prescribed in sections 34 and 36 of the Act and whether there were justifiable reasons therefor, is a matter exclusively known only to the Revenue. No reason has been stated in the revision order dated September 17, 1983. In these circumstances, we are unable to answer the vital question referred to this court (question No. 3). It is only if question No. 3 is decided against the assessee, we have to consider questions Nos. 1 and 2. In these circumstances, while we decline to answer the questions referred to this court for decision, we direct the Deputy Commissioner of Agricultural Income-tax and Sales tax, North Zon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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