https://www.taxtmi.com/caselaws?id=38688 Revisional authority cannot grant exclusion of land based on a deed of trust that was not pleaded before the original assessing authority; revisional powers do not permit effectively substituting the original authority or raising new claims. The correct remedy for claiming exemption under Section 4(b) is to apply to the original authority so the matter can be considered on merits, and time spent during the pendency of the writ petition will be excluded for limitation when a fresh application is filed. Outcome disfavors the assessee and upholds the Revenue position. en-us Tue, 15 Mar 1977 00:00:00 +0530 Thu, 08 Apr 2010 13:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38688 Revisional authority cannot grant exclusion of land based on a deed of trust that was not pleaded before the original assessing authority; revisional powers do not permit effectively substituting the original authority or raising new claims. The correct remedy for claiming exemption under Section 4(b) is to apply to the original authority so the matter can be considered on merits, and time spent during the pendency of the writ petition will be excluded for limitation when a fresh application is filed. Outcome disfavors the assessee and upholds the Revenue position. Case-Laws Income Tax Tue, 15 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38688