https://www.taxtmi.com/caselaws?id=470647 Revisionary jurisdiction cannot be used to alter the tax treatment of disallowed agricultural income where the same addition is pending before the first appellate authority. Explanation 1(c) to Section 263 excludes matters that are the subject of an appeal from revision. The assessment record also showed that the Assessing Officer had examined the genuineness of the agricultural income during limited scrutiny and made an addition as income from other sources after finding the evidence unsatisfactory. A differing view on the applicable charging provision or head of income does not by itself establish the error and prejudice required for revision. The revisionary order was therefore without jurisdiction and quashed. en-us Tue, 25 Mar 2025 00:00:00 +0530 Mon, 03 Aug 2026 19:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470647 Revisionary jurisdiction cannot be used to alter the tax treatment of disallowed agricultural income where the same addition is pending before the first appellate authority. Explanation 1(c) to Section 263 excludes matters that are the subject of an appeal from revision. The assessment record also showed that the Assessing Officer had examined the genuineness of the agricultural income during limited scrutiny and made an addition as income from other sources after finding the evidence unsatisfactory. A differing view on the applicable charging provision or head of income does not by itself establish the error and prejudice required for revision. The revisionary order was therefore without jurisdiction and quashed. Case-Laws Income Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470647