https://www.taxtmi.com/caselaws?id=248561 The tribunal emphasized the mandatory nature of providing a reasonable opportunity to the assessee before enhancing an assessment under Section 251(2) of the IT Act 1961. As the notice proposing enhancement was not definitively shown to have been served on the assessee, the tribunal set aside the matter for a fresh disposal by the CIT(A) with proper service of the show cause notice. Consequently, the appellant's challenge to the jurisdiction of the CIT(A) was allowed for statistical purposes, and other consequential grounds were remanded for reconsideration. The appeal was allowed, and the order was issued on 29th May 2014. en-us Thu, 29 May 2014 00:00:00 +0530 Mon, 16 Jun 2014 22:13:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248561 The tribunal emphasized the mandatory nature of providing a reasonable opportunity to the assessee before enhancing an assessment under Section 251(2) of the IT Act 1961. As the notice proposing enhancement was not definitively shown to have been served on the assessee, the tribunal set aside the matter for a fresh disposal by the CIT(A) with proper service of the show cause notice. Consequently, the appellant's challenge to the jurisdiction of the CIT(A) was allowed for statistical purposes, and other consequential grounds were remanded for reconsideration. The appeal was allowed, and the order was issued on 29th May 2014. Case-Laws Income Tax Thu, 29 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248561