https://www.taxtmi.com/caselaws?id=15378 A revisional order under section 34 of the Tamil Nadu Agricultural Income-tax Act, 1955 was found unclear because it did not expressly set aside the assessments or specify how the assessing officer should proceed. The direction to verify the source of purchase and modify the assessments accordingly was too imprecise to be acted upon. The revisional and assessment orders were therefore set aside and the matters remanded for fresh consideration, with the assessees to be given an opportunity to produce evidence on the source of funds; if they failed to do so, adverse inference could be drawn under section 114(g) of the Indian Evidence Act. en-us Mon, 13 Oct 1997 00:00:00 +0530 Thu, 06 Aug 2009 11:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15378 A revisional order under section 34 of the Tamil Nadu Agricultural Income-tax Act, 1955 was found unclear because it did not expressly set aside the assessments or specify how the assessing officer should proceed. The direction to verify the source of purchase and modify the assessments accordingly was too imprecise to be acted upon. The revisional and assessment orders were therefore set aside and the matters remanded for fresh consideration, with the assessees to be given an opportunity to produce evidence on the source of funds; if they failed to do so, adverse inference could be drawn under section 114(g) of the Indian Evidence Act. Case-Laws Income Tax Mon, 13 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15378