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TMI Blog2014 (6) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld. CIT(A) on merits and other addition on estimate basis, the assessee has raised following additional grounds with application to allow the same. "1. That the appellant was not served with a show cause notice as provided in Section 251 (2) of the I.T Act 1961 accordingly no reasonable opportunity to be heard was given. 2. That the powers of Commissioner of Income Tax(Appeals) for enhancement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (A) to enhance the income without notice u/s 251 (2) goes to the root of the matter and adjudication of which does not require consideration of fresh material outside the record. We thus allowed the application and the additional grounds for our adjudication. The parties were directed to proceed with their respective argument on the merits of these additional grounds. 5. In support the Ld. AR sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he above cited decision of Hon'ble Jurisdictional High Court in the case of Gudore Tools Pvt. Ltd (Supra) we find that on an identical issue the Hon'ble Court has been pleased to hold that power of enhancement by the Commissioner of Income-Tax is subject to the limitation as provided u/s 251(2) of the Act and such question could be considered only, if notice was given in that regard. The decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunity of being heard to the assessee. Thus the mandatory part of the requirement of the provisions laid down u/s 251(2) has remained to be complied. We thus, in the interest of justice set aside the matter to the file of the Ld. CIT(A) to dispose of the matter afresh by ensuring that the show cause notice for the proposed enhancement has been duly served upon the assessee, affording the opportun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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