https://www.taxtmi.com/caselaws?id=258226 In suo motu revision under Section 35A of the Karnataka Agricultural Income Tax Act, 1957, the Commissioner's power is confined to correcting an order that is erroneous and prejudicial to revenue by setting it aside and restoring the matter to the proper authority. The revisional authority cannot itself frame the assessment for the first time or grant substantive relief while exercising that jurisdiction. The revisional order was therefore upheld, and the revision petition was dismissed. en-us Thu, 10 Jul 2014 00:00:00 +0530 Fri, 03 Apr 2015 08:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258226 In suo motu revision under Section 35A of the Karnataka Agricultural Income Tax Act, 1957, the Commissioner's power is confined to correcting an order that is erroneous and prejudicial to revenue by setting it aside and restoring the matter to the proper authority. The revisional authority cannot itself frame the assessment for the first time or grant substantive relief while exercising that jurisdiction. The revisional order was therefore upheld, and the revision petition was dismissed. Case-Laws Indian Laws Thu, 10 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258226