https://www.taxtmi.com/caselaws?id=19609 Revisional proceedings under section 34 of the Kerala Agricultural Income-tax Act, 1950 were challenged as time-barred for unreasonable delay after the assessment order. The Commissioner stated that the defect in assessment was noticed only later, after the period for escaped assessment had expired, and considered rectification under section 36 unsuitable because the error might not be a mistake apparent on the face of the record. On that explanation, the delay was treated as justified rather than unreasonable, and the challenge failed; the revisional order was upheld against the assessee. en-us Tue, 20 Sep 1994 00:00:00 +0530 Sat, 07 Nov 2009 13:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19609 Revisional proceedings under section 34 of the Kerala Agricultural Income-tax Act, 1950 were challenged as time-barred for unreasonable delay after the assessment order. The Commissioner stated that the defect in assessment was noticed only later, after the period for escaped assessment had expired, and considered rectification under section 36 unsuitable because the error might not be a mistake apparent on the face of the record. On that explanation, the delay was treated as justified rather than unreasonable, and the challenge failed; the revisional order was upheld against the assessee. Case-Laws Income Tax Tue, 20 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19609