Section 27(3) in The Assam Agricultural Income-Tax Act, 1939
(3)In the case of a petition for revision under sub-section (2) by an assessee, the petition must be made within ninety days from the date on which the order in question was communicated to him or the date on which he otherwise comes to known of it, whichever is earlier :Provided that the Commissioner may admit the petition after the expiration of the period of ninety days, if he is satisfied that for reasons beyond the control of the petitioner or any other sufficient cause, it could not be filed within the time.Explanation. - An order by the Commissioner of Taxes declining to interfere shall for the purpose of this section, be deemed to be an order prejudicial to the assessee.
