https://www.taxtmi.com/caselaws?id=16507 Revision under section 35 of the Karnataka Agricultural Income-tax Act, 1957 could not be exercised against a consequential assessment order passed to give effect to an appellate direction where the appellate order itself was not revised. The order prejudicial to the Revenue was the appellate order granting relief, so the four-year limitation under section 35(2) had to be computed from that date. As the revisional order was passed after expiry of four years, the statutory bar applied and the revisional authority lacked jurisdiction. The revision was therefore barred by limitation and invalid. en-us Wed, 28 Jan 1998 00:00:00 +0530 Tue, 08 Sep 2009 12:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16507 Revision under section 35 of the Karnataka Agricultural Income-tax Act, 1957 could not be exercised against a consequential assessment order passed to give effect to an appellate direction where the appellate order itself was not revised. The order prejudicial to the Revenue was the appellate order granting relief, so the four-year limitation under section 35(2) had to be computed from that date. As the revisional order was passed after expiry of four years, the statutory bar applied and the revisional authority lacked jurisdiction. The revision was therefore barred by limitation and invalid. Case-Laws Income Tax Wed, 28 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16507