https://www.taxtmi.com/caselaws?id=15646 Section 34 of the Tamil Nadu Agricultural Income-tax Act, 1955 permits revision by the Commissioner on his own motion or on the assessee's application, but the second proviso deems a refusal to interfere as not prejudicial to the assessee. Section 54 limits High Court revisional jurisdiction to orders under section 34 that enhance the assessment or are otherwise prejudicial. Read together, a mere rejection of the assessee's revision petition does not constitute a revisable prejudicial order, so a revision under section 54 against that refusal is not maintainable. en-us Tue, 02 Sep 1997 00:00:00 +0530 Wed, 26 Aug 2009 16:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15646 Section 34 of the Tamil Nadu Agricultural Income-tax Act, 1955 permits revision by the Commissioner on his own motion or on the assessee's application, but the second proviso deems a refusal to interfere as not prejudicial to the assessee. Section 54 limits High Court revisional jurisdiction to orders under section 34 that enhance the assessment or are otherwise prejudicial. Read together, a mere rejection of the assessee's revision petition does not constitute a revisable prejudicial order, so a revision under section 54 against that refusal is not maintainable. Case-Laws Income Tax Tue, 02 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15646