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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Enhancement of income by CIT(A) - Treating agricultural income ...


CIT(A) Oversteps Authority by Attempting to Tax Agricultural Income Not Assessed by Original Officer, Lacks Power to Reassess.

March 14, 2019

Case Laws     Income Tax     AT

Enhancement of income by CIT(A) - Treating agricultural income as taxable income - CIT(A) had no power to assess the source of income which had not been taken into consideration by the assessing officer.

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