https://www.taxtmi.com/caselaws?id=7738 A valid composition order under section 67 of the Mysore Agricultural Income-tax Act, 1957 kept the assessee outside the ordinary return and assessment machinery for the relevant year. Because no valid order revoking or setting aside that composition was shown, a notice issued to rectify an alleged mistake did not terminate the subsisting permission, and the assessing officer lacked jurisdiction to make a regular assessment. The assessment order also did not record any revocation of composition. The impugned assessment and demand notice were therefore quashed, and the assessee succeeded. en-us Thu, 08 Jan 1970 00:00:00 +0530 Wed, 18 Mar 2009 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7738 A valid composition order under section 67 of the Mysore Agricultural Income-tax Act, 1957 kept the assessee outside the ordinary return and assessment machinery for the relevant year. Because no valid order revoking or setting aside that composition was shown, a notice issued to rectify an alleged mistake did not terminate the subsisting permission, and the assessing officer lacked jurisdiction to make a regular assessment. The assessment order also did not record any revocation of composition. The impugned assessment and demand notice were therefore quashed, and the assessee succeeded. Case-Laws Income Tax Thu, 08 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7738