1961 (8) TMI 49

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....he matter to the Agricultural Income Tax Officer for re-fixing the tax. The order of the appellate authority is dated July 15, 1957. The petitioner thereupon moved the Commissioner of Agricultural Income Tax (Board of Revenue) by way of revision under section 34 of the Act by preferring the revision petition on July 14, 1958. The application was dismissed by the Commissioner on July 21, 1958. The following extract of the order discloses the reason for the dismissal : The Commissioner is empowered to revise the orders of his subordinates under section 34 only within a period of one year from the date of the order of his subordinates but the petitioner has presented the petition just about the close of one year from the date of the o....

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....s revisional powers become extinct. If proceedings are initiated by the Commissioner or commenced at the instance of the assessee within the period prescribed under the Act, the power of revision subsists till the proceedings are properly terminated. It would be anomalous to hold that the revisional power of the Commissioner may not deal with the matter for various reasons, either because he had other work to do or because the assessee wanted time to place further materials before the Commissioner or for other causes. The criterion is not the point of time when the application is disposed of, or the proceedings are terminated, but the point of time when the proceedings are initiated or the Commissioners jurisdiction is invoked. 3. The le....