https://www.taxtmi.com/caselaws?id=19094 A revisional authority exercising suo motu power cannot cancel a statutory permission for composition of agricultural income-tax without recording reasons. Where the assessees, after dissolution of a firm, were permitted composition under the Act, the Commissioner set aside that permission and directed individual assessment, but the order was unsustainable because it did not justify interference with the composition already granted. The revisional order was therefore invalid, and the permission for composition of tax stood restored in favour of the assessees. en-us Wed, 19 Oct 1994 00:00:00 +0530 Wed, 04 Nov 2009 10:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19094 A revisional authority exercising suo motu power cannot cancel a statutory permission for composition of agricultural income-tax without recording reasons. Where the assessees, after dissolution of a firm, were permitted composition under the Act, the Commissioner set aside that permission and directed individual assessment, but the order was unsustainable because it did not justify interference with the composition already granted. The revisional order was therefore invalid, and the permission for composition of tax stood restored in favour of the assessees. Case-Laws Income Tax Wed, 19 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19094