Revisional interference barred absent prejudice to assessee under Tamil Nadu Agricultural Income-tax Act, limiting section 34 relief.

The revisional remedy under section 34 of the Tamil Nadu Agricultural Income-tax Act is confined to the statutory limits set by the Act, including the second proviso to section 34(1). Where the impugned assessment order under section 17(4) does not cause prejudice to the assessee, revisional interference is not maintainable. The earlier Full Bench approach treated absence of prejudice as fatal to the revision, and the assessee's failure to establish such prejudice meant the challenge to the assessment could not succeed.

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Issues: Whether the revision petition was maintainable in the absence of prejudice to the assessee under the second proviso to section 34(1) of the Tamil Nadu Agricultural Income-tax Act.

Analysis: The assessment under section 17(4) had been challenged in revision under section 34. The decisive consideration was that the impugned order had not caused prejudice to the assessee, and the revisional remedy under section 34 was confined within the limits expressly provided by the Act. The earlier Full Bench view treated the absence of prejudice as fatal to the revision.

Conclusion: The revision petition was not maintainable on merits and was dismissed.

Final Conclusion: The assessee failed to establish the prejudice required to sustain revisional interference, so the challenge to the assessment did not succeed.

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