https://www.taxtmi.com/caselaws?id=18639 A revisional power under section 34 of the Agricultural Income-tax Act, 1950, even without an express limitation period, must be exercised within a reasonable time. Where proceedings are initiated after more than ten years, exceptional and extenuating circumstances must be shown on record; absent such material, the delay is fatal. The later insertion of a four-year limit in section 76 of the Kerala Agricultural Income-tax Act, 1991, reinforced that the power was never intended to remain open indefinitely. The initiation of revision after the long delay was therefore barred by limitation and unsustainable. en-us Fri, 19 Jan 1996 00:00:00 +0530 Sat, 31 Oct 2009 10:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18639 A revisional power under section 34 of the Agricultural Income-tax Act, 1950, even without an express limitation period, must be exercised within a reasonable time. Where proceedings are initiated after more than ten years, exceptional and extenuating circumstances must be shown on record; absent such material, the delay is fatal. The later insertion of a four-year limit in section 76 of the Kerala Agricultural Income-tax Act, 1991, reinforced that the power was never intended to remain open indefinitely. The initiation of revision after the long delay was therefore barred by limitation and unsustainable. Case-Laws Income Tax Fri, 19 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18639