Assessment enhancement beyond appellate scope is invalid when it does not arise from the High Court's directions.

The Commissioner (Appeals) could not validly enhance the assessment by taxing an item that was neither part of the earlier appellate controversy nor arising from the High Court's directions. The appellate power under section 251(1)(c) does not permit enlargement of the assessment beyond the scope of the order giving effect to the High Court decision. Because the disputed income had been allowed in the original assessment and the enhancement was based on a matter outside that jurisdictional scope, the enhancement was held to be without authority and was deleted.

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Issues: Whether the Commissioner (Appeals) could validly enhance the assessment by bringing to tax an amount that was not the subject-matter of the earlier appellate proceedings and did not arise from the High Court's directions.

Analysis: The disputed enhancement related to income that had been allowed in the original assessment and was not part of the controversy carried in the earlier round of appeal. The appellate authority's power under section 251(1)(c) could not be exercised to enlarge the assessment on an issue outside the scope of the order giving effect to the High Court's decision. The enhancement was founded on a matter that did not arise from the High Court's order and was therefore beyond jurisdiction.

Conclusion: The enhancement made by the Commissioner (Appeals) was invalid and was deleted.

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