assessments. Learned counsel for the petitioners submits that AIT Act, 1950 is applicable for the first assessment, i.e. the assessment for the assessment year 1990-91, because the new act came into force only on 01/04/1991. This contention is tenable because Section 99(3) of the new Act provides for revision of assessment for bringing the escaped agricultural income to tax by invoking the provisions of the repealed Act. Learned counsel pointed out that the repealed Act, in Section 35, provides for a time limit of 5 years. According to the petitioners, assessment for the assessment year 1990-91 was reopened and revised after 5 years from the relevant year, which is not permissible under the old Act. However, learned Government Pleader pointed out that proceedings were issued by the Commissioner and not by the Assessing Officer and therefore, Ext.P19 cannot be treated as escaped assessment covered by Section 35 of the Act. According to the learned Government Pleader power of the Commissioner to order revision of assessment is provided in Section 34 of the 1950 Act, which does not prescribe any time limit for ordering revision of assessment. I find substance in this argument because even though the provision quoted in the order of the Commissioner is Section 41(2) of the new Act, in affect,
