Jurisdiction of the CIT(A) to enhance the income - opportunity ...
Commissioner of Income Tax (Appeals) failed to provide opportunity to be heard, violating Section 251(2) procedural requirements.
June 17, 2014
Case Laws Income Tax AT
Jurisdiction of the CIT(A) to enhance the income - opportunity of being heard – the mandatory part of the requirement of the provisions laid down u/s 251(2) has remained to be complied - AT
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