https://www.taxtmi.com/caselaws?id=211305 The appeal was dismissed, with the court upholding the additions and enhancements made by the CIT (A) and affirmed by the ITAT. The court found that the CIT (A) had the power to enhance the assessment under Section 251(1)(a) of the Act and that the findings were based on a proper appreciation of evidence. en-us Fri, 30 Sep 2011 00:00:00 +0530 Wed, 12 Dec 2012 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211305 The appeal was dismissed, with the court upholding the additions and enhancements made by the CIT (A) and affirmed by the ITAT. The court found that the CIT (A) had the power to enhance the assessment under Section 251(1)(a) of the Act and that the findings were based on a proper appreciation of evidence. Case-Laws Income Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211305