K I PHILIP Vs. STATE OF KERALA

JUDGEMENT

(1.) SINCE the only question for consideration and consequent decision is the question of limitation and the dates stare in the face of the record, this revision case is taken up, after hearing learned counsel for both sides for decision

(2.) THIS relates to the provisions of Section 35 of the Agricultural Income-tax Act, 1950, with regard to the assessment year 1973-74.

(3.) CERTAIN undisputed dates need to be emphasised. Notice under Section 35(1) is issued on March 30, 1979. A pre-assessment notice is served on the appellant on February 6, 1980, in regard to which the assessee filed his objections on February 22, 1980, and the assessment is completed on February 28, 1980, in regard to which the demand notice has been served on the appellant on April 7, 1980. There is no dispute that the date of service will take the proceedings out of the statutory period of limitation. The assessment year is 1972-73 and the steps appear to have been taken to save limitation expiring on March 31, 1980. This is obviously out of limitation.