Powers of CIT(A) u/s 251 - enhancement of income - whenever ...

Commissioner of Income Tax (Appeals) cannot enhance income from new sources not considered by Assessing Officer u/s 251.

March 29, 2016

Case Laws Income Tax AT

Powers of CIT(A) u/s 251 - enhancement of income - whenever question of taxability of income from new source of income is concerned, which has not been considered by the Assessing Officer, the ld. CIT(A) or the first appellate authority cannot examine that issue or new source of income. - AT

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Powers of CIT(A) u/s 251 - enhancement of income - whenever ...

Commissioner of Income Tax (Appeals) cannot enhance income from new sources not considered by Assessing Officer u/s 251.

March 29, 2016

Case Laws Income Tax AT

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