https://www.taxtmi.com/caselaws?id=26603 Section 35 of the Karnataka Agricultural Income-tax Act, 1957 confers revisional power on the Commissioner only to examine subordinate orders prejudicial to the Revenue; it does not create a general assessee-initiated revision. The assessee's revision was therefore not maintainable, and refusal to entertain it was justified. A best judgment assessment made before effective service of the proposition notice and hearing date deprived the assessee of an opportunity to object or present the case, breaching statutory procedure and natural justice. The assessment order was accordingly illegal and was quashed, with fresh proceedings directed after giving the assessee an opportunity to respond. en-us Tue, 30 Jul 1985 00:00:00 +0530 Sat, 06 Feb 2010 12:52:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26603 Section 35 of the Karnataka Agricultural Income-tax Act, 1957 confers revisional power on the Commissioner only to examine subordinate orders prejudicial to the Revenue; it does not create a general assessee-initiated revision. The assessee's revision was therefore not maintainable, and refusal to entertain it was justified. A best judgment assessment made before effective service of the proposition notice and hearing date deprived the assessee of an opportunity to object or present the case, breaching statutory procedure and natural justice. The assessment order was accordingly illegal and was quashed, with fresh proceedings directed after giving the assessee an opportunity to respond. Case-Laws Income Tax Tue, 30 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26603