https://www.taxtmi.com/caselaws?id=15723 Section 65 of the Tamil Nadu Agricultural Income-tax Act permits composition only if the application is made in the prescribed form within the prescribed time. Rule 31 required the application to reach the Assessing Officer on or before 15 June of the relevant year, subject only to a limited 90-day condonation on sufficient cause. As the composition applications were filed long after that limit, they were time-barred. The annual scheme of agricultural income-tax also excluded composition for broken periods. The revisional order setting aside the compounding assessments and directing fresh orders was therefore upheld as legally sustainable. en-us Thu, 19 Mar 1998 00:00:00 +0530 Thu, 27 Aug 2009 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15723 Section 65 of the Tamil Nadu Agricultural Income-tax Act permits composition only if the application is made in the prescribed form within the prescribed time. Rule 31 required the application to reach the Assessing Officer on or before 15 June of the relevant year, subject only to a limited 90-day condonation on sufficient cause. As the composition applications were filed long after that limit, they were time-barred. The annual scheme of agricultural income-tax also excluded composition for broken periods. The revisional order setting aside the compounding assessments and directing fresh orders was therefore upheld as legally sustainable. Case-Laws Income Tax Thu, 19 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15723