https://www.taxtmi.com/caselaws?id=7487 The Commissioner's revisional power to enhance an assessment under section 35 of the Mysore Agricultural Income-tax Act was subject to a mandatory four-year limit under section 35(2)(b). The assessment order was dated 16 March 1963, so the limitation expired on 16 March 1967. Because the revisional order was made only on 24 April 1967, and no stay or injunction existed to exclude time under the Explanation, the order was barred by limitation and without jurisdiction. The governing principle is that a statutory revisional power exercised after the prescribed period is void unless the statute expressly allows exclusion of time. en-us Thu, 14 Nov 1968 00:00:00 +0530 Fri, 20 Feb 2009 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7487 The Commissioner's revisional power to enhance an assessment under section 35 of the Mysore Agricultural Income-tax Act was subject to a mandatory four-year limit under section 35(2)(b). The assessment order was dated 16 March 1963, so the limitation expired on 16 March 1967. Because the revisional order was made only on 24 April 1967, and no stay or injunction existed to exclude time under the Explanation, the order was barred by limitation and without jurisdiction. The governing principle is that a statutory revisional power exercised after the prescribed period is void unless the statute expressly allows exclusion of time. Case-Laws Income Tax Thu, 14 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7487