After rejection of revision petition of assessee, it was not open to avail statutory remedy of appeal

IT : Where assessee had failed to produce any documentary evidence with regard to proof of agricultural land and sale of agricultural produce in order to substantiate his claim that income was agricultural income claim of assessee could not be accepted
IT : After rejection of revision petition of assessee, it was not open to avail statutory remedy of appeal
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[2014] 51 taxmann.com 199 (Punjab & Haryana)
HIGH COURT OF PUNJAB & HARYANA
Jaskaran Singh
v.
Union of India*
AJAY KUMAR MITTAL AND MS. ANITA CHAUDHRY, JJ.
C.W.P. NOS. 4471 & 4487 OF 2014
MARCH  12, 2014
I. Section 2(1A), read with section 28(i), of the Income-tax Act, 1961 - Agricultural Income (Conditions precedents) - Whether where assessee had failed to produce any documentary evidence with regard to proof of agricultural land and sale of agricultural produce in order to substantiate his claim that income was agricultural income, claim of assesse could not be accepted - Held, yes [Para 10] [In favour of revenue]
II. Section 246, read with section 264, of the Income-tax Act, 1961 - Commissioner (Appeals) - Appealable order (Revision) - Assessment year 2005-06 - Whether once assessee had taken recourse to revisional remedy under section 264, and its revision petition had been rejected, it was not open to have fallen back on statutory remedy of filing appeal under section 246 - Held, yes [Para 11] [In favour of revenue]