https://www.taxtmi.com/caselaws?id=24454 Section 36(1) of the Tamil Nadu Agricultural Income-tax Act, 1955 was held to permit rectification only of an assessment order and only within three years from that order. A prior order passed in rectification proceedings could not be treated as an assessment order by legal fiction, because a fiscal statute must be construed strictly and no unexpressed power can be implied. On that basis, the later attempt to rectify the earlier rectification order was without jurisdiction and incompetent, and the challenge succeeded for the assessee. en-us Thu, 16 Apr 1987 00:00:00 +0530 Wed, 20 Jan 2010 11:52:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24454 Section 36(1) of the Tamil Nadu Agricultural Income-tax Act, 1955 was held to permit rectification only of an assessment order and only within three years from that order. A prior order passed in rectification proceedings could not be treated as an assessment order by legal fiction, because a fiscal statute must be construed strictly and no unexpressed power can be implied. On that basis, the later attempt to rectify the earlier rectification order was without jurisdiction and incompetent, and the challenge succeeded for the assessee. Case-Laws Income Tax Thu, 16 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24454