Section 35A(1) in Karnataka Agricultural Income-Tax Act, 1957
(1)The Commissioner may call for and examine the record of any proceedings under this Act, and if he considers that any order passed therein by any authority subordinate to him is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee, an opportunity of being heard and after making or causing to be made such enquiries as he deems necessary, pass such order thereon, as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment.
