https://www.taxtmi.com/caselaws?id=272803 Under the Madras Agricultural Income-tax Act, a revision under section 54 lies only against an order under section 34 that enhances the assessment or is otherwise prejudicial to the assessee. An order under section 34 declining to interfere with the subordinate authority's order is expressly excluded by the second proviso from being treated as prejudicial, so it remains outside the revisional jurisdiction. Read with section 34, such an affirming order does not worsen the assessee's position and therefore cannot be revised under section 54. The revision was accordingly not maintainable. en-us Mon, 27 Sep 1965 00:00:00 +0530 Fri, 18 May 2018 12:51:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272803 Under the Madras Agricultural Income-tax Act, a revision under section 54 lies only against an order under section 34 that enhances the assessment or is otherwise prejudicial to the assessee. An order under section 34 declining to interfere with the subordinate authority's order is expressly excluded by the second proviso from being treated as prejudicial, so it remains outside the revisional jurisdiction. Read with section 34, such an affirming order does not worsen the assessee's position and therefore cannot be revised under section 54. The revision was accordingly not maintainable. Case-Laws Income Tax Mon, 27 Sep 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272803