Addition u/s 68 - enhancement u/s 251(1)(a) by CIT-A - CIT(A) is ...

CIT(A) Cannot Enhance Assessment with Unaddressed Income u/s 251(1)(a) of Income Tax Act.

February 2, 2019

Case Laws Income Tax AT

Addition u/s 68 - enhancement u/s 251(1)(a) by CIT-A - CIT(A) is not competent to enhance the assessment taking an income which income was not considered expressly or by necessary implication by the Assessing Officer at all.

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Addition u/s 68 - enhancement u/s 251(1)(a) by CIT-A - CIT(A) is ...

CIT(A) Cannot Enhance Assessment with Unaddressed Income u/s 251(1)(a) of Income Tax Act.

February 2, 2019

Case Laws Income Tax AT

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