https://www.taxtmi.com/caselaws?id=36387 Section 34 of the Kerala Agricultural Income-tax Act, 1950 did not prescribe an express limitation period for suo motu revision, but a revisional power adverse to an assessee had to be exercised within a reasonable time after the assessment attained finality. A delay of about 11 years for one assessment year and about 10 years for another was held inordinate and unjustifiable, so the revisional order could not stand for those years. A reopening after about four years was treated as within a reasonable time, and the revision was sustained for that year. The provision was therefore treated as subject to temporal restraint despite the absence of an express statutory limit. en-us Wed, 10 Dec 1980 00:00:00 +0530 Mon, 22 Mar 2010 10:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36387 Section 34 of the Kerala Agricultural Income-tax Act, 1950 did not prescribe an express limitation period for suo motu revision, but a revisional power adverse to an assessee had to be exercised within a reasonable time after the assessment attained finality. A delay of about 11 years for one assessment year and about 10 years for another was held inordinate and unjustifiable, so the revisional order could not stand for those years. A reopening after about four years was treated as within a reasonable time, and the revision was sustained for that year. The provision was therefore treated as subject to temporal restraint despite the absence of an express statutory limit. Case-Laws Income Tax Wed, 10 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36387