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Income Tax - Highlights / Catch Notes

Home Highlights April 2014 Year 2014 This

Tribunal also cannot enhance the income for the simple reason ...


Tribunal Cannot Worsen Assessee's Position Beyond CIT(A) Decision in Income Assessment Reassessment Case.

April 18, 2014

Case Laws     Income Tax     AT

Tribunal also cannot enhance the income for the simple reason that the Tribunal is not empowered to place the assessee in a worst position than he was before the CIT(A) - the assessee cannot be placed in a worst position than it was before the CIT(A) - AT

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