https://www.taxtmi.com/caselaws?id=272804 An order by the Commissioner under section 34 of the Agricultural Income-tax Act, 1955, that merely declines to interfere with an assessment does not qualify as an order enhancing the assessment or otherwise prejudicial to the assessee. The statutory scheme provides a separate appeal from the original assessment and a further appeal to the Tribunal, while the revisional power under section 34 is limited by the second proviso, which excludes orders refusing interference from the category of prejudicial orders. On that construction, no revision lies under section 54 against such a refusal, because the assessee is not placed in a worse position than under the original order. en-us Tue, 11 Aug 1964 00:00:00 +0530 Fri, 18 May 2018 13:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272804 An order by the Commissioner under section 34 of the Agricultural Income-tax Act, 1955, that merely declines to interfere with an assessment does not qualify as an order enhancing the assessment or otherwise prejudicial to the assessee. The statutory scheme provides a separate appeal from the original assessment and a further appeal to the Tribunal, while the revisional power under section 34 is limited by the second proviso, which excludes orders refusing interference from the category of prejudicial orders. On that construction, no revision lies under section 54 against such a refusal, because the assessee is not placed in a worse position than under the original order. Case-Laws Income Tax Tue, 11 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272804