https://www.taxtmi.com/caselaws?id=784863 Whether agricultural income could be treated as income from other sources and attract higher taxation was contested; because the assessee produced documentary evidence and the classification was a debatable question of law, revisional proceedings could not substitute for an appellate remedy, and the issue remained pending on appeal. The revisional authority failed to demonstrate that the assessment order was erroneous and prejudicial to revenue, thereby failing the twin conditions for exercise of revisionary jurisdiction. As the AO had adopted a plausible view, the revision was quashed and the assessee's appeal allowed. en-us Fri, 09 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784863 Whether agricultural income could be treated as income from other sources and attract higher taxation was contested; because the assessee produced documentary evidence and the classification was a debatable question of law, revisional proceedings could not substitute for an appellate remedy, and the issue remained pending on appeal. The revisional authority failed to demonstrate that the assessment order was erroneous and prejudicial to revenue, thereby failing the twin conditions for exercise of revisionary jurisdiction. As the AO had adopted a plausible view, the revision was quashed and the assessee's appeal allowed. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784863