1977 (1) TMI 36

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..... 75, levying agricultural income-tax, the petitioner preferred a revision petition to the Commissioner of Agricultural Income-tax, Madras, under section 34 of the Tamil Nadu Agricultural Income-tax Act (hereinafter referred to as " the Act "). The said officer by his impugned order dated 24th March, 1976, dismissed the revision petition. It is against the said order that the petitioner has preferre .....

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..... ricultural Income-tax Officer and placed the petitioner herein in a position worse than what he was when he approached the Commissioner, the order of the Commissioner merely dismissing the revision petition filed by the petitioner cannot be said to be prejudicial to the petitioner. That is the view taken by a Bench of this court in M. V. S. Kathirvelu Nadar v. Commissioner of Agricultural Income-t .....

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