https://www.taxtmi.com/caselaws?id=24780 Revisional jurisdiction under section 35 of the Karnataka Agricultural Income-tax Act cannot be used where no assessment exists in the hands of the person properly chargeable; in such a situation, the appropriate course is reassessment of escaped income. The statutory fiction in section 30(2) and its Explanation applies only to crop harvested but not disposed of before partition and cannot be extended beyond its express limits. Coffee crop supplied to the Coffee Board before partition was treated as already disposed of, so later back pool payments could not sustain assessment in the hands of the erstwhile Hindu undivided family. en-us Wed, 08 Jun 1988 00:00:00 +0530 Fri, 22 Jan 2010 13:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24780 Revisional jurisdiction under section 35 of the Karnataka Agricultural Income-tax Act cannot be used where no assessment exists in the hands of the person properly chargeable; in such a situation, the appropriate course is reassessment of escaped income. The statutory fiction in section 30(2) and its Explanation applies only to crop harvested but not disposed of before partition and cannot be extended beyond its express limits. Coffee crop supplied to the Coffee Board before partition was treated as already disposed of, so later back pool payments could not sustain assessment in the hands of the erstwhile Hindu undivided family. Case-Laws Income Tax Wed, 08 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24780