https://www.taxtmi.com/caselaws?id=285404 Wide revisional powers may be exercised suo motu unless the statute itself imposes a restriction, so the Commissioner could set aside the appellate order even without a revenue appeal. Arrears of rent received by a husband after his wife's death were not taxable as agricultural income where the deeming provision applied only to a deceased person who died within the relevant previous year, and could not be extended to later assessment years. The taxing provision was also not retrospective, so pre-Act arrears realised later remained outside charge. en-us Thu, 18 Nov 1965 00:00:00 +0530 Fri, 10 Jan 2020 13:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285404 Wide revisional powers may be exercised suo motu unless the statute itself imposes a restriction, so the Commissioner could set aside the appellate order even without a revenue appeal. Arrears of rent received by a husband after his wife's death were not taxable as agricultural income where the deeming provision applied only to a deceased person who died within the relevant previous year, and could not be extended to later assessment years. The taxing provision was also not retrospective, so pre-Act arrears realised later remained outside charge. Case-Laws Income Tax Thu, 18 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285404