https://www.taxtmi.com/caselaws?id=15577 Section 35 of the Karnataka Agricultural Income-tax Act, 1957 permits revision only after notice and hearing to the assessee against whom the assessment order was made. Because the assessment sought to be revised stood in the firm's name, notice to the karta of the Hindu undivided family was ineffective and the revisional authority lacked jurisdiction to revise that order. The text also states that if the income was ly assessable in the hands of the Hindu undivided family and had escaped assessment, the proper remedy was reassessment under section 36, not revision of the firm's completed assessment. The revision was therefore invalid and liable to be set aside. en-us Thu, 02 Jul 1998 00:00:00 +0530 Wed, 26 Aug 2009 11:14:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15577 Section 35 of the Karnataka Agricultural Income-tax Act, 1957 permits revision only after notice and hearing to the assessee against whom the assessment order was made. Because the assessment sought to be revised stood in the firm's name, notice to the karta of the Hindu undivided family was ineffective and the revisional authority lacked jurisdiction to revise that order. The text also states that if the income was ly assessable in the hands of the Hindu undivided family and had escaped assessment, the proper remedy was reassessment under section 36, not revision of the firm's completed assessment. The revision was therefore invalid and liable to be set aside. Case-Laws Income Tax Thu, 02 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15577