https://www.taxtmi.com/caselaws?id=64227 Breeding and rearing fish on low-lying agricultural land was treated as pisciculture, so the resulting sale proceeds were characterised as agricultural income and not assessable as income from other sources. Revisional power under section 263 could not be sustained for the miscellaneous income item because no specific error in the assessment order had been identified. The revisional order was therefore quashed to that extent, and the assessee succeeded. en-us Fri, 20 Mar 1992 00:00:00 +0530 Tue, 22 Feb 2011 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64227 Breeding and rearing fish on low-lying agricultural land was treated as pisciculture, so the resulting sale proceeds were characterised as agricultural income and not assessable as income from other sources. Revisional power under section 263 could not be sustained for the miscellaneous income item because no specific error in the assessment order had been identified. The revisional order was therefore quashed to that extent, and the assessee succeeded. Case-Laws Income Tax Fri, 20 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64227