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TMI Blog1970 (3) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Commissioner who passed the impugned order in exercise of his powers of revision. It is now well-established that as against the order of the Commissioner no revision lies to this court under section 54 of the Act, unless the order passed by the Commissioner is prejudicial to the assessee. It is not contended by the petitioner before us that an order prejudicial to the petitioner was passed within the meaning of the proviso to section 34(1) of the Act. Thus, therefore, the revision petition is incompetent and it has to be dismissed. This is in the light of the decision in N. N. Seshadrinathan v. State of Madras. The tax case, therefore, fails and it is dismissed. But there will be no order as to costs. T. C. No. 241 of 1967 : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... derived from the estate during his period of office. The taxing authorities, after securing the necessary materials for the other part of the accounting year from the court records determined the total agricultural income of the assessee and also determined the sum payable by him on the basis of such assessment. This was done under section 17(3) of the Act. We have already noticed that the proceedings were initiated against Mr. Sadasiva Rao as receiver. But the assessing authority sent the original of the assessment order to the petitioner who was admittedly a co-sharer of the estate which was by then in court and it was this which persuaded the petitioner to prosecute the matter further by preferring an appeal against the order passed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee and that, as no assessment had been made on the petitioner the petitioner had no right to prefer the appeal and seek for a decision thereon. It is as against this order the present tax case has been filed. Section 2(e) of the Act defines the assessee as to mean a person by whom agricultural income-tax or any other sum of money is payable under the Act and includes every person in respect of whom any proceeding under the Act has been taken for the assessment of his agricultural income or of the loss sustained by him or of the amount of refund due to him. This comprehensive definition provides an answer to the objection raised by the State representative before the Appellate Tribunal. A receiver appointed in a civil proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch tax to the revenue. Even otherwise, the facts disclose that a certified copy of the order was sent by the assessing officer to the petitioner in or about June, 1963. Again section 2(e) of the Act, which is both an explanatory definition as well as an inclusive definition, includes within the fold of assesee every person in respect of whom any proceeding under this Act has been taken for the assessment of his agricultural income. Service of notice of order of assessment necessarily involves a demand consequent and resultant thereon and it is in the process of assessment that such notices of demand are made. Thus, therefore, a proceeding was indeed taken for the assessment of agricultural income in the hands of the petitioner, when the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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