Revision jurisdiction requires notice to the actual assessee; escaped income must be pursued through reassessment, not revision.

Section 35 of the Karnataka Agricultural Income-tax Act, 1957 permits revision only after notice and hearing to the assessee against whom the assessment order was made. Because the assessment sought to be revised stood in the firm's name, notice to the karta of the Hindu undivided family was ineffective and the revisional authority lacked jurisdiction to revise that order. The text also states that if the income was ly assessable in the hands of the Hindu undivided family and had escaped assessment, the proper remedy was reassessment under section 36, not revision of the firm's completed assessment. The revision was therefore invalid and liable to be set aside.

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Issues: Whether the revisional authority could exercise power under section 35 of the Karnataka Agricultural Income-tax Act, 1957, by issuing notice to the karta of the Hindu undivided family instead of the firm that had been assessed, and whether escaped income of the Hindu undivided family could be brought to tax through revision of the firm's assessment.

Analysis: Section 35 authorises revision only after giving the assessee an opportunity of being heard, and the term "assessee" in that provision refers to the person against whom the assessment order was made. The assessment sought to be revised had been framed in the hands of the firm, so notice had to be issued to the firm and not to the karta of the Hindu undivided family. The revisional authority therefore acted without jurisdiction in revising the firm's assessment on notice to a different person. The court further held that, if the income was in truth assessable in the hands of the Hindu undivided family and had escaped assessment, the proper course was reassessment under section 36, not revision under section 35 of the firm's completed assessment.

Conclusion: The revision under section 35 was invalid, and the order of the revisional authority was liable to be set aside.

Ratio Decidendi: Revisional power under section 35 cannot be used to assess escaped income in the hands of a person who was not the assessee in the order sought to be revised; where income has escaped assessment in the hands of the right person, the proper remedy is reassessment under the escaped-assessment provision.

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