https://www.taxtmi.com/caselaws?id=15736 Section 19 of the Tamil Nadu Agricultural Income-tax Act, 1955 expressly permitted an assessee, on a timely application meeting the statutory conditions, to obtain cancellation of an assessment followed by a fresh assessment. The Agricultural Income-tax Officer acted within that power when he accepted the application, cancelled the original assessment and redid the assessment after hearing the assessee. That process was not a revision of the officer's own order but a lawful exercise of the statutory cancellation mechanism, so the Commissioner's contrary view was based on a misreading of section 19 and could not stand. en-us Wed, 01 Oct 1997 00:00:00 +0530 Thu, 27 Aug 2009 13:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15736 Section 19 of the Tamil Nadu Agricultural Income-tax Act, 1955 expressly permitted an assessee, on a timely application meeting the statutory conditions, to obtain cancellation of an assessment followed by a fresh assessment. The Agricultural Income-tax Officer acted within that power when he accepted the application, cancelled the original assessment and redid the assessment after hearing the assessee. That process was not a revision of the officer's own order but a lawful exercise of the statutory cancellation mechanism, so the Commissioner's contrary view was based on a misreading of section 19 and could not stand. Case-Laws Income Tax Wed, 01 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15736