https://www.taxtmi.com/article/detailed?id=203 Commissioner (Appeals) may enhance assessment, but must issue a specific show cause notice and afford the assessee a reasonable opportunity to respond; general attendance or representation does not replace a targeted notice and hearing. Directions reopening issues settled by the Assessing Officer can effectively amount to enhancement and therefore require a specific notice. If new enhancement points arise, fresh notice is required; non compliance with these procedural and natural justice requirements can invalidate the appellate action. en-us Fri, 17 Oct 2008 00:00:00 +0530 Sat, 01 Jan 2011 16:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=203 Commissioner (Appeals) may enhance assessment, but must issue a specific show cause notice and afford the assessee a reasonable opportunity to respond; general attendance or representation does not replace a targeted notice and hearing. Directions reopening issues settled by the Assessing Officer can effectively amount to enhancement and therefore require a specific notice. If new enhancement points arise, fresh notice is required; non compliance with these procedural and natural justice requirements can invalidate the appellate action. Articles Income Tax Fri, 17 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=203