https://www.taxtmi.com/caselaws?id=14739 The revisional remedy under section 34 of the Tamil Nadu Agricultural Income-tax Act is confined to the statutory limits set by the Act, including the second proviso to section 34(1). Where the impugned assessment order under section 17(4) does not cause prejudice to the assessee, revisional interference is not maintainable. The earlier Full Bench approach treated absence of prejudice as fatal to the revision, and the assessee's failure to establish such prejudice meant the challenge to the assessment could not succeed. en-us Mon, 01 Sep 1997 00:00:00 +0530 Sat, 18 Jul 2009 13:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14739 The revisional remedy under section 34 of the Tamil Nadu Agricultural Income-tax Act is confined to the statutory limits set by the Act, including the second proviso to section 34(1). Where the impugned assessment order under section 17(4) does not cause prejudice to the assessee, revisional interference is not maintainable. The earlier Full Bench approach treated absence of prejudice as fatal to the revision, and the assessee's failure to establish such prejudice meant the challenge to the assessment could not succeed. Case-Laws Income Tax Mon, 01 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14739