https://www.taxtmi.com/caselaws?id=65801 Appellate powers may extend to examination of parts of an assessment not specifically challenged, as they are co-extensive with those of the Income-tax Officer. However, where an appellate direction can increase the assessee's total income, prior notice and an opportunity of hearing are mandatory before any enhancement is made. The requirement of notice is a condition precedent to a valid appellate order when enhancement is possible. An appellate order passed without such notice is unsustainable and must be reconsidered after giving the assessee a hearing. en-us Tue, 21 Feb 1984 00:00:00 +0530 Fri, 18 Feb 2011 17:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65801 Appellate powers may extend to examination of parts of an assessment not specifically challenged, as they are co-extensive with those of the Income-tax Officer. However, where an appellate direction can increase the assessee's total income, prior notice and an opportunity of hearing are mandatory before any enhancement is made. The requirement of notice is a condition precedent to a valid appellate order when enhancement is possible. An appellate order passed without such notice is unsustainable and must be reconsidered after giving the assessee a hearing. Case-Laws Income Tax Tue, 21 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65801