Tag: enhancement

ITAT quashed order u/s 263 enhancing disallowance observing in appellate proceedings, CIT(A) has power of enhancements of income assessed, if desired. In a recent judgment, ITAT Delhi has quashed order u/s 263 observing that PCIT had ignored the fact that assessee had filed an appeal against the addition …

Commissioner Appeals cannot not enhance assessment unless the assessee had a reasonable opportunity of showing cause against such enhancement – ITAT ABCAUS Case Law Citation: ABCAUS 2614 (2018) (11) ITAT Important Case Laws Cited/relied upon: Gedore Tools Pvt. Ltd. Vs. CIT 238 ITR 268 Spandana Foundation Vs. ADIT …