https://www.taxtmi.com/caselaws?id=37258 Revision under Section 52(2) of the Rajasthan Agricultural Income-tax Act, 1953 was held to be maintainable directly against an assessment order without first filing an appeal under Section 48. Reading Sections 48 and 52 together, the court treated revision as an alternative remedy to appeal, available at the assessee's choice unless the statutory bar applies, namely where the appeal period has not expired, the right of appeal has not been waived, or an appeal is already pending or pursued further. The contrary view of the single judge was found incorrect, and the revision applications were remitted for decision according to law. en-us Thu, 22 Mar 1979 00:00:00 +0530 Sat, 27 Mar 2010 16:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37258 Revision under Section 52(2) of the Rajasthan Agricultural Income-tax Act, 1953 was held to be maintainable directly against an assessment order without first filing an appeal under Section 48. Reading Sections 48 and 52 together, the court treated revision as an alternative remedy to appeal, available at the assessee's choice unless the statutory bar applies, namely where the appeal period has not expired, the right of appeal has not been waived, or an appeal is already pending or pursued further. The contrary view of the single judge was found incorrect, and the revision applications were remitted for decision according to law. Case-Laws Income Tax Thu, 22 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37258