Jurisdiction of the CIT(A) to enhance the income - opportunity...
Commissioner of Income Tax (Appeals) failed to provide opportunity to be heard, violating Section 251(2) procedural requirements.
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Income TaxJune 17, 2014Case LawsAT
Jurisdiction of the CIT(A) to enhance the income - opportunity of being heard – the mandatory part of the requirement of the provisions laid down u/s 251(2) has remained to be complied - AT