Power of Tribunal for enhancement - The AO at no point of time, ...

Tribunal Can't Increase Assessments on Uncontested Issues; AO's Original Benefits to Assessee Stand Unchanged.

July 18, 2019

Case Laws Income Tax HC

Power of Tribunal for enhancement - The AO at no point of time, disputed the date on which the business of the assessee was set up but disputed allowability of certain expenses on ground that assessee not commenced its commercial activity - Tribunal has no jurisdiction in venturing into an issue which was never an issue before the AO and cannot take away the benefit given to the assessee by the AO

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Power of Tribunal for enhancement - The AO at no point of time, ...

Tribunal Can't Increase Assessments on Uncontested Issues; AO's Original Benefits to Assessee Stand Unchanged.

July 18, 2019

Case Laws Income Tax HC

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