1994 (9) TMI 46

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.... T. L. VISWANATHA IYER J.---By the judgment dated February 18, 1993, in Tax Revision Case No. 177 of 1991, this court set aside an order passed by the Commissioner of Agricultural Income-tax, dated March 30, 1991, revising an order of assessment made on the petitioner for the assessment year 1980-81 under section 34 of the Kerala Agricultural Income-tax Act, 1950. The order of assessment which wa....

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....in 1989 and the subsequent order. Inter alia, it was stated that action was delayed because the defect in the assessment was detected only after the period of limitation prescribed for assessing escaped income under section 35 of the Act. At the same time, action to rectify the mistake under section 36 was not possible inasmuch as there was likelihood of the mistake being treated as not a mistake ....