Power of CIT(A) to enhance the income - He could have done that ...

Case Laws Income Tax

September 18, 2014

Power of CIT(A) to enhance the income - He could have done that only after issuing a notice u/s 251(2) - Since no such notice was issued, the order dated 13.03.1997 passed by the Commissioner suffered a serious illegality and it is contrary to Section 251(2) - HC

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Power of CIT(A) to enhance the income - He could have done that ...

Case Laws Income Tax

September 18, 2014

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