9911796707
TMI Blog1967 (3) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the Mysore Agricultural Income-tax Act preferred an appeal to the Deputy Commissioner of Agricultural Income-tax, on the failure of which a further appeal was filed before the Commissioner of Agricultural Income-tax. The father having died, the petitioner is now continuing the proceedings. It appears that, on the papers of the appeal presented to the Commissioner, a note had been made by one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for revision presented under sections 34 and 35 of the principal Act, before the amendment of the said sections by this Act, and pending before the Commissioner shall stand transferred to the Appellate Tribunal, and shall be disposed of by the said Tribunal as if the said appeals and applications for revision were appeals preferred to the said Tribunal under section 34 of the principal Act as am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal has dismissed the application of the petitioner for reconsideration stating that it was their considered opinion that it was not open to the petitioner to urge that its previous order was wrong on the ground that there was no error apparent on the face of the records. Once again the petitioner has approached this court with this writ petition. We have no doubt whatever that the view taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner had the discretion to treat it as revision petition and even if the matter is to be regarded as having stood transferred to the Tribunal as if it had been a revision on the file of the Commissioner, upon such transfer the Tribunal was bound to treat it as if it was an appeal presented to itself under the amended section 34. We, therefore, set aside both the orders of the Tribunal dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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