https://www.taxtmi.com/caselaws?id=118736 The Tribunal quashed the CIT(A)'s order enhancing the income by Rs. 20,23,053, citing bias and lack of justification. The trading addition of Rs. 1,25,000 was upheld, as it fell within the issue restored to the CIT(A). The Tribunal emphasized the CIT(A)'s limited power to enhance income only on issues remanded by the Tribunal. The appeal was disposed of in favor of the assessee, with the CIT(A)'s order overturned on the enhancement and the trading addition upheld. en-us Mon, 10 Oct 2005 00:00:00 +0530 Thu, 05 Jul 2012 14:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118736 The Tribunal quashed the CIT(A)'s order enhancing the income by Rs. 20,23,053, citing bias and lack of justification. The trading addition of Rs. 1,25,000 was upheld, as it fell within the issue restored to the CIT(A). The Tribunal emphasized the CIT(A)'s limited power to enhance income only on issues remanded by the Tribunal. The appeal was disposed of in favor of the assessee, with the CIT(A)'s order overturned on the enhancement and the trading addition upheld. Case-Laws Income Tax Mon, 10 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118736