https://www.taxtmi.com/caselaws?id=17722 A revisional authority exercising suo motu power under section 34 of the Agricultural Income-tax Act must act within a reasonable time, even though no express limitation period is prescribed. When the assessee specifically objects to delay, the authority must give a factual explanation for the delay. Here, revisions were initiated after about five years in one assessment year and about eight years in the other, with no satisfactory justification. The existence of a separate power under section 35 for escaped turnover did not excuse the delay under section 34 because the provisions operate independently. The revision orders were therefore vitiated by unexplained delay and were set aside. en-us Wed, 21 Aug 1996 00:00:00 +0530 Thu, 24 Sep 2009 13:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17722 A revisional authority exercising suo motu power under section 34 of the Agricultural Income-tax Act must act within a reasonable time, even though no express limitation period is prescribed. When the assessee specifically objects to delay, the authority must give a factual explanation for the delay. Here, revisions were initiated after about five years in one assessment year and about eight years in the other, with no satisfactory justification. The existence of a separate power under section 35 for escaped turnover did not excuse the delay under section 34 because the provisions operate independently. The revision orders were therefore vitiated by unexplained delay and were set aside. Case-Laws Income Tax Wed, 21 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17722