Section 251(2) ensures appellants can contest assessment increases or refund decreases before the Commissioner of Income Tax (Appeals).

Section 251(2) ensures appellants can contest assessment increases or refund decreases before the Commissioner of Income Tax (Appeals). https://www.taxtmi.com/highlights?id=13117 Section 251(2) requires that CIT(A) shall not enhance the assessment or a penalty or reduce the amount of refund unless the appellant had a reasonable opportunity of showing cause against such enhancement. - AT en-us Fri, 21 Jun 2013 16:11:59 +0530 Fri, 21 Jun 2013 16:11:59 +0530 TaxTMI RSS Generator Section 251(2) ensures appellants can contest assessment increases or refund decreases before the Commissioner of Income Tax (Appeals). https://www.taxtmi.com/highlights?id=13117 Section 251(2) requires that CIT(A) shall not enhance the assessment or a penalty or reduce the amount of refund unless the appellant had a reasonable opportunity of showing cause against such enhancement. - AT Highlights Income Tax Fri, 21 Jun 2013 16:11:59 +0530 https://www.taxtmi.com/highlights?id=13117