TMI Blog1993 (9) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... ined in view of the long lapse of time?" The applicant is the legal representative of one V. P. Kunhikannan, an assessee to agricultural income-tax. We are concerned with the assessment years 1959-60 to 1964-65. Shri V. P. Kunhikannan was assessed for the above years as per the assessment orders passed against him. The details are given hereinbelow: Assessment year Date of order 1959-60 to 1961-62 10-2-1962 1962-63 30-1-1963 1963-64 24-3-1965 1964-65 24-3-1965 The Revenue took the view that while settling the self-acquired properties of the assessee to his wife and children, he has transferred 29.93 acres of dry land and 1.19 acres of wet lands to his wife, Chirutha, as per the deed dated July 7, 1958. It was felt that this is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, is dead. Counsel who appeared for the legal representative, Smt. P. P. Chirutha, has filed a memo dated August 17, 1993, stating that the legal representative is also no more and he could not get any reply from the applicant. Since we are exercising an advisory jurisdiction, there is no question of abatement of the proceedings. This court can give its opinion on the question of law referred to this court, even in the absence of the parties. We heard counsel for the Revenue, Mr. V. C. James, Senior Government Pleader. The assessments were rendered long before the initiation of the suo motu proceedings under section 34 of the Act. For the assessment years 1959-60 to 1961-62, the order was passed on February 10, 1962, for the year 1962-63 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there were circumstances beyond control or other supervening events or insurmountable difficulties for not setting in motion the proceedings under section 34 of the Act within the normal period provided in sections 35 and 36 of the Act. Whether there were exceptional or extenuating circumstances, explaining the reason for not setting in motion the proceedings under section 34 of the Act within the normal period, to revise or reopen an assessment which will affect the assessee adversely, would depend upon the facts and circumstances of each case." The Deputy Commissioner of Agricultural Income-tax and Sales Tax held that there is no time-limit for initiating suo motu revisional proceedings under section 34 of the Act. He has not give ..... X X X X Extracts X X X X X X X X Extracts X X X X
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