https://www.taxtmi.com/caselaws?id=38759 Section 54 of the Tamil Nadu Agricultural Income-tax Act permits a revision to the High Court only where the Commissioner's order under section 34 enhances the assessment or is otherwise prejudicial to the assessee. A mere dismissal of the assessee's revision, without any enhancement or adverse alteration of the assessment, does not place the assessee in a worse position and is not prejudicial within the meaning of the provision. The revisional petition was therefore not maintainable and was dismissed. en-us Thu, 27 Jan 1977 00:00:00 +0530 Thu, 08 Apr 2010 18:04:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38759 Section 54 of the Tamil Nadu Agricultural Income-tax Act permits a revision to the High Court only where the Commissioner's order under section 34 enhances the assessment or is otherwise prejudicial to the assessee. A mere dismissal of the assessee's revision, without any enhancement or adverse alteration of the assessment, does not place the assessee in a worse position and is not prejudicial within the meaning of the provision. The revisional petition was therefore not maintainable and was dismissed. Case-Laws Income Tax Thu, 27 Jan 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38759