Law:

Section:

- Section 4(b) - Tamil Nadu Agricultural Income-tax Act, 1955 JUDGMENT 1. The short question that arises in these cases is whether the Commissioner of Agricultural Income-tax was right in disallowing the claim of the petitioner to exclude the lands, based upon the deed of trust dated March 26, 1960. As pointed out by him, the assessment came to be made under section 65 in view of the composition application filed by the petitioner. Therefore, this was never a matter urged before the authority. No doubt, the powers of revision are very wide in character. But, that, does not mean that the revisional authority could go beyond the case pleaded by the petitioner before the original authority and grant him the relief. That, in effect, would mean substitution of the original authority which cannot be permitted under law. Strictly speaking, there is nothing for revision, since the point relating to the exemption on the basis of the deed…

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