https://www.taxtmi.com/caselaws?id=21336 Reference under section 60(3) of the Kerala Agricultural Income-tax Act was available only where the revisional order fell within section 60(2), that is, where it enhanced the assessment or otherwise operated prejudicially to the assessee under the second proviso to section 34. A revisional order passed on the assessee's own application, which merely declined interference or modified the assessment, did not satisfy that requirement. On that construction, original petitions under section 60(3) were not maintainable and were dismissed. en-us Thu, 04 Jun 1992 00:00:00 +0530 Sat, 21 Nov 2009 16:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21336 Reference under section 60(3) of the Kerala Agricultural Income-tax Act was available only where the revisional order fell within section 60(2), that is, where it enhanced the assessment or otherwise operated prejudicially to the assessee under the second proviso to section 34. A revisional order passed on the assessee's own application, which merely declined interference or modified the assessment, did not satisfy that requirement. On that construction, original petitions under section 60(3) were not maintainable and were dismissed. Case-Laws Income Tax Thu, 04 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21336