1987 (7) TMI 38

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....K. S. PARIPOORNAN J.-The Agricultural Income-tax Tribunal has referred two questions of law for our decision at the instance of the applicant who is an assessee to agricultural income-tax. The assessee is a trust. The matter relates to the assessment years 1967-68 and 1968-69. The assessments were completed on November 30, 1970. The appeals were filed by the applicant before the Appellate Assistan....

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....e of the assessment order. The said time expired on November 30, 1973. So, the Appellate Assistant Commissioner was incompetent to correct the mistakes or rectify the mistakes. The objections were overruled by the Appellate Assistant Commissioner, who, by order dated June 30, 1977, corrected or rectified the mistakes. The appeal filed before the Appellate Tribunal was dismissed. Thereafter, the as....

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....he assessment orders as were apparent from the assessment records ? " We heard counsel for the assessee as also counsel for the Revenue, Mr.Divakaran Pillai. It is conceded that in exercising the powers vested in him as an appellate authority under section 31 of the Agricultural Income-tax Act, the Appellate Assistant Commissioner is competent to enhance the assessment. If that be so, it is ill....