https://www.taxtmi.com/caselaws?id=14095 Reassessment of agricultural income was limited by statutory time bars and by the scope of delegated rule-making. The notice for the assessment years 1984-85 and 1985-86 was invalid because Section 30 of the Assam Agricultural Income-tax Act, 1939 allowed reopening only within eight years from the end of the relevant assessment year, and that period had expired. Rule 5 of the Assam Agricultural Income-tax Rules, 1939 could not authorise unrestricted recomputation by State authorities, since delegated legislation cannot enlarge the parent Act. For the later years, reassessment was confined to the computation already made by Central officers, subject to the limited remedies recognised under the governing tax framework. en-us Wed, 09 May 2001 00:00:00 +0530 Mon, 13 Jul 2009 16:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14095 Reassessment of agricultural income was limited by statutory time bars and by the scope of delegated rule-making. The notice for the assessment years 1984-85 and 1985-86 was invalid because Section 30 of the Assam Agricultural Income-tax Act, 1939 allowed reopening only within eight years from the end of the relevant assessment year, and that period had expired. Rule 5 of the Assam Agricultural Income-tax Rules, 1939 could not authorise unrestricted recomputation by State authorities, since delegated legislation cannot enlarge the parent Act. For the later years, reassessment was confined to the computation already made by Central officers, subject to the limited remedies recognised under the governing tax framework. Case-Laws Income Tax Wed, 09 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14095