https://www.taxtmi.com/caselaws?id=70018 The Tribunal held that the CIT (Appeals) lacked the power to enhance an assessment made under section 144B(5). It was established that the Assessing Officer had appropriately considered the deduction claim, limiting the scope for enhancement. The Tribunal ruled that the CIT (Appeals) erred in setting aside the entire assessment for reconsideration of the enhancement issue and directed a disposal based on the assessee's grounds. The Tribunal emphasized that the CIT (Appeals) should not have entertained the enhancement petition and restored the appeal for consideration on the original grounds raised by the assessee. en-us Wed, 11 Mar 1992 00:00:00 +0530 Wed, 13 Apr 2011 14:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70018 The Tribunal held that the CIT (Appeals) lacked the power to enhance an assessment made under section 144B(5). It was established that the Assessing Officer had appropriately considered the deduction claim, limiting the scope for enhancement. The Tribunal ruled that the CIT (Appeals) erred in setting aside the entire assessment for reconsideration of the enhancement issue and directed a disposal based on the assessee's grounds. The Tribunal emphasized that the CIT (Appeals) should not have entertained the enhancement petition and restored the appeal for consideration on the original grounds raised by the assessee. Case-Laws Income Tax Wed, 11 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70018