TMI BlogSection 251(2) requires that CIT(A) shall not enhance the assessment or a penalty or reduce the amount...Section 251(2) requires that CIT(A) shall not enhance the assessment or a penalty or reduce the amount of refund unless the appellant had a reasonable opportunity of showing cause against such enhancement. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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