1968 (11) TMI 18

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. His agricultural income in respect of the period between October 29, 1961, and October 28,1962, was assessed to agricultural income-tax by the Agricultural Income-tax Officer who made his assessment order on March 16, 1963. By reason of the fact that he wrongly described the assessment year as 1962-63 although the assessment year was really 1963-64, the Income-tax Officer omitted to include in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on 35 of the Act, could make it only before the expiry of a period of four years from the date on which the order he proposed to revise was made, but the impugned order was made by the Commissioner after the expiry of that period, that order was beyond his competence. It is seen that this contention is without an answer. Under section 35 of the Act which authorises the exercise of the revision ....