https://www.taxtmi.com/caselaws?id=6752 Agricultural income for the previous year ending 31 May 1957 fell within the Mysore Agricultural Income-tax Act, 1957 because section 3 made the charge operative from 1 April 1957. The earlier assessment under the Mysore Agricultural Income-tax Act, 1955 had no legal basis for that year, as the relevant income was assessable only under the 1957 Act. Questions framed to the extent they depended on the old Act were answered against the revenue, and the assessment order under section 32 was set aside as having been made under the wrong enactment, in favour of the assessee. en-us Mon, 25 Jul 1966 00:00:00 +0530 Mon, 02 Feb 2009 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6752 Agricultural income for the previous year ending 31 May 1957 fell within the Mysore Agricultural Income-tax Act, 1957 because section 3 made the charge operative from 1 April 1957. The earlier assessment under the Mysore Agricultural Income-tax Act, 1955 had no legal basis for that year, as the relevant income was assessable only under the 1957 Act. Questions framed to the extent they depended on the old Act were answered against the revenue, and the assessment order under section 32 was set aside as having been made under the wrong enactment, in favour of the assessee. Case-Laws Income Tax Mon, 25 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6752