Adding new source of income by CIT-A is beyond his powers u/s 251 of Income Tax Act-High Court
November 1, 2017
High Courts, Income Tax, Judgments
Adding new source of income by CIT-A is beyond his powers u/s 251 of Income Tax Act if such new source is not dealt with by the Assessing Officer – High Court ABCAUS Case Law Citation: ABCAUS 2110 (2017) (11) HC Important Case Laws Cited/relied upon by …