Judgment :- R. JAYASIMHA BABU, J. This revision petition has been filed by the assessee, who was unsuccessful before the Commissioner, in his revision petition under section 34 of the Tamil Nadu Agricultural Income-tax Act for revising the order of the Assessing Officer who had made an assessment of the assessee's agricultural income for the assessment year 1985-86 under section 17(4) of the Act. This petition has to be dismissed on the short ground that the impugned order has not caused prejudice to the assessee, in view of the express provision to that effect in the second proviso to section 34(1), as held by a Full Bench of this court in the case of Seshadrinathan (N. N.) v. State of Madras which held that the decision of the Privy Council in the case of CIT v. Tribune Trust has impliedly overruled the decision of a Special Bench of five judges of this court, in the case of Voora Sreeramulu Chetty v. CIT. The Privy Council in the context of the Income-tax Act had held that where the assessee also had a complaint against any assessment made by any subordinate officer, he had the appropriate and specific remedy which the Act provides and that when he approaches the Commissioner to exercise his powers of revision, the assessee does nothing to worsen his own position, and he can acquire no right by having approached the Commissioner and the Commissioner declining his plea. It was held that the assessee does not acquire a further right to approach this court by way of a further revision. The assessee's right is only by way of appeal against the orders of the subordinate authorities and that right has to be exercised in the manner provided under the Act. The remedy by way of revision is limited to what is provided in section 34Having regard to this position in law, this petition has to be dismissed and is accordingly dismissed.