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1973 (8) TMI 27 - HC - Income TaxKerala Agricultural Income Tax Act, 1950 - " 1. Whether, on the facts and circumstances of the case, the Tribunal was correct in holding that the proceedings initiated under section 35 are ab initio void ? 2. Whether, on the facts and circumstances of the case, the Agricultural Income-tax Officer was legally bound to communicate the original order of assessment recording the case ? " - We answer the first question in the negative, that is, in favour of the revenue and against the assessee. We answer the second question also in the negative. Since the assessee had not been prejudiced in any manner by the nil proceedings recorded by the Agricultural Income-tax Officer on December 10, 1967, we do not think there was any obligation on the part of the Agricultural Income-tax Officer to have communicated that order to the assessee though even in such cases it is desirable to do so
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