https://www.taxtmi.com/caselaws?id=26218 A revisional authority exercising power under section 34 of the Agricultural Income-tax Act must act quasi-judicially and pass a speaking order on all germane facts and statutory provisions. The Kerala HC held that the revisional order was unsustainable because it ignored material aspects, including section 26 on dissolved firms, the joint and several liability of partners, the notices issued to all partners, and the parties' conduct before the assessing authority. The omission to address these matters, or the issue of prejudice arising from the assessee's description, showed non-application of mind. The order was therefore quashed and the revisions were remitted for fresh consideration in accordance with law. en-us Wed, 27 Jun 1984 00:00:00 +0530 Wed, 03 Feb 2010 14:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26218 A revisional authority exercising power under section 34 of the Agricultural Income-tax Act must act quasi-judicially and pass a speaking order on all germane facts and statutory provisions. The Kerala HC held that the revisional order was unsustainable because it ignored material aspects, including section 26 on dissolved firms, the joint and several liability of partners, the notices issued to all partners, and the parties' conduct before the assessing authority. The omission to address these matters, or the issue of prejudice arising from the assessee's description, showed non-application of mind. The order was therefore quashed and the revisions were remitted for fresh consideration in accordance with law. Case-Laws Income Tax Wed, 27 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26218