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Income Tax - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Scope of power of AO in remand proceedings - in remand ...


Tribunal Limits Assessing Officer: No New Income Sources Allowed During Remand, Only Existing Sources Can Be Enhanced.

May 1, 2019

Case Laws     Income Tax     AT

Scope of power of AO in remand proceedings - in remand proceedings by the Tribunal to the AO, no new source of income can be introduced so as to enhance the assessment - the AO can enhance the income only qua old sources of income which was subject matter of the appeal before the Tribunal - addition deleted

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