https://www.taxtmi.com/caselaws?id=27706 Standing crops at the close of a composition year may be treated as opening stock in the next year when the assessee returns to regular assessment, so their value can be brought to tax in that later year if the earlier composition basis did not account for them. The note also explains that a revisional order is within limitation when passed within the prescribed three-year period counted from the date of the original order sought to be revised. The discussion distinguishes regular assessment from composition under the agricultural income-tax scheme and states that section 19A does not govern the later revision where the assessee switched assessment methods. en-us Fri, 07 Oct 1983 00:00:00 +0530 Mon, 15 Feb 2010 15:21:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27706 Standing crops at the close of a composition year may be treated as opening stock in the next year when the assessee returns to regular assessment, so their value can be brought to tax in that later year if the earlier composition basis did not account for them. The note also explains that a revisional order is within limitation when passed within the prescribed three-year period counted from the date of the original order sought to be revised. The discussion distinguishes regular assessment from composition under the agricultural income-tax scheme and states that section 19A does not govern the later revision where the assessee switched assessment methods. Case-Laws Income Tax Fri, 07 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27706