https://www.taxtmi.com/caselaws?id=21087 Revisional power under section 34 of the Tamil Nadu Agricultural Income-tax Act cannot be used to prejudice an assessee without a reasonable opportunity of hearing and a clear, reasoned basis for any proposed recomputation. Where the show-cause notice and revisional order do not disclose the alleged error in assessment or explain the alternative computation of standard acres, the interference is too laconic to sustain. The revisional order was therefore invalid and set aside, and the matter was remitted for fresh disposal after hearing the assessee. en-us Wed, 12 Aug 1992 00:00:00 +0530 Fri, 20 Nov 2009 10:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21087 Revisional power under section 34 of the Tamil Nadu Agricultural Income-tax Act cannot be used to prejudice an assessee without a reasonable opportunity of hearing and a clear, reasoned basis for any proposed recomputation. Where the show-cause notice and revisional order do not disclose the alleged error in assessment or explain the alternative computation of standard acres, the interference is too laconic to sustain. The revisional order was therefore invalid and set aside, and the matter was remitted for fresh disposal after hearing the assessee. Case-Laws Income Tax Wed, 12 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21087