MAHARAJADHIRAJ SIR KAMESHWAR SINGH vs THE STATE OF BIHAR

The Supreme Court held that under Section 26 of the Bihar Agricultural Income-tax Act, 1938, the Agricultural Income-tax Officer has the authority to revise his own order and assess previously omitted income. The Court clarified that the phrase 'any reason' in Section 26 provides broader powers than Section 34 of the Indian Income-tax Act, which has stricter conditions. The appeal was dismissed as the appellant failed to prove that the income was not taxable, affirming the High Court's decision in favor of the State of Bihar.