https://www.taxtmi.com/caselaws?id=8583 Notional income attributed to partners' occupation of bungalow estate buildings was not agricultural income because agricultural income must be actually derived from agricultural operations or agricultural property, and mere occupation does not generate such income. A revision under section 34 was also unavailable after the assessee chose not to challenge that assessment item in appeal and the appellate proceedings ended, because the unchallenged part of the assessment had attained finality and the revisional power could not be used to reopen it through another route. The writ petition therefore failed on both the income characterisation and maintainability of revision. en-us Mon, 22 Nov 1971 00:00:00 +0530 Tue, 05 May 2009 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8583 Notional income attributed to partners' occupation of bungalow estate buildings was not agricultural income because agricultural income must be actually derived from agricultural operations or agricultural property, and mere occupation does not generate such income. A revision under section 34 was also unavailable after the assessee chose not to challenge that assessment item in appeal and the appellate proceedings ended, because the unchallenged part of the assessment had attained finality and the revisional power could not be used to reopen it through another route. The writ petition therefore failed on both the income characterisation and maintainability of revision. Case-Laws Income Tax Mon, 22 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8583