2013 (1) TMI 514

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....NJACHAN. JUDGMENT   Heard the learned counsel for the petitioner and the learned counsel appearing for respondents. Petitioner challenges Exts.P3 and P4. According to the petitioner, he is an assessee under the Agricultural Income Tax Act. Tax was assessed for the assessment year 1988-1989 by Ext.P1 and was paid by Ext.P2. According to the petitioner, despite payments made as above, Rev....

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....ly, the assessment year in question is 1988- 1989. Going by the counter affidavit filed, the assessment order insofar as the transferor Sri.Sakthivel was amended and an assessment order was passed on 06.09.1997. Section 99(3) of the A.I.T. Act, 1991, specifically states that notwithstanding the repeal of the 1950 Act, the provisions of 1950 Act will apply for initiation and completion of any proc....