https://www.taxtmi.com/caselaws?id=38462 Under the Bengal Agricultural Income-tax Act, 1944, agricultural income from tea had to track the finally determined income-tax computation, because section 8(3) treated the final income-tax order and any appellate or revisional order as conclusive evidence of that order's contents. Although sections 37 and 39 gave only limited rectification and revision powers and no express machinery existed to act on a later appellate modification, the statutory scheme was treated as requiring the agricultural assessment to reflect the final income-tax result. The Commissioner was therefore considered to have inherent and ancillary power to direct recomputation, subject to production of certified orders and the absence of any further modification under the income-tax law. en-us Tue, 06 Jan 1976 00:00:00 +0530 Tue, 06 Apr 2010 13:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38462 Under the Bengal Agricultural Income-tax Act, 1944, agricultural income from tea had to track the finally determined income-tax computation, because section 8(3) treated the final income-tax order and any appellate or revisional order as conclusive evidence of that order's contents. Although sections 37 and 39 gave only limited rectification and revision powers and no express machinery existed to act on a later appellate modification, the statutory scheme was treated as requiring the agricultural assessment to reflect the final income-tax result. The Commissioner was therefore considered to have inherent and ancillary power to direct recomputation, subject to production of certified orders and the absence of any further modification under the income-tax law. Case-Laws Income Tax Tue, 06 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38462