The provision is, therefore, certainly in the nature of a time limit for the applica tion for revision." The decision in Viswanathan Chettiar 's case (supra) related to the reassessment power under Section 34(2) of the Income Tax Act, 1922 which read as follows: "No order of assessment under Section 23 or of assessment or reassesment under sub section (1) of this section shall be made after the expiry, in any case to which clause (c) of sub section (1) of section 28 applies, of eight years and in any other case, of four years from the end of the year in which the income, profits or gains were first assessa ble." After referring to some of the provisions in the Act and some of the earlier decisions and in particular Muthia Chettiar 's case (supra) the learned judges observed: "As we have already pointed out, the time limit of four years for which sub section (2) of Section 34 provided was the period within which the Income tax Officer had to complete one stage of the proceedings, that is, the assessment of the income and determination of the tax payable, and that stage could be completed by the Income tax Officer himself, even if the terms of the order of assessment were not communi cated within that period of four years to the assessee.