https://www.taxtmi.com/caselaws?id=8194 The Commissioner could not use revisional power under section 34 of the Agricultural Income-tax Act to reopen assessments for escaped income when section 35 specifically governed reassessment of escaped income and was subject to its own time limits. The revisional jurisdiction remained subject to the Act and could not be used to bypass the special reassessment machinery or extend the Commissioner's power after the section 35 period had expired. The second proviso to section 35(2) was treated as extending time only where a valid revisional direction could otherwise operate, not as enlarging the Commissioner's revisional jurisdiction. The impugned order was therefore without jurisdiction and time-barred. en-us Fri, 07 Aug 1970 00:00:00 +0530 Thu, 02 Apr 2009 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8194 The Commissioner could not use revisional power under section 34 of the Agricultural Income-tax Act to reopen assessments for escaped income when section 35 specifically governed reassessment of escaped income and was subject to its own time limits. The revisional jurisdiction remained subject to the Act and could not be used to bypass the special reassessment machinery or extend the Commissioner's power after the section 35 period had expired. The second proviso to section 35(2) was treated as extending time only where a valid revisional direction could otherwise operate, not as enlarging the Commissioner's revisional jurisdiction. The impugned order was therefore without jurisdiction and time-barred. Case-Laws Income Tax Fri, 07 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8194