Commissioner of Income Tax (Appeals) failed to provide opportunity to be heard, violating Section 251(2) procedural requirements. https://www.taxtmi.com/highlights?id=18916 Jurisdiction of the CIT(A) to enhance the income - opportunity of being heard – the mandatory part of the requirement of the provisions laid down u/s 251(2) has remained to be complied - AT en-us Tue, 17 Jun 2014 09:38:01 +0530 Tue, 17 Jun 2014 09:38:01 +0530 TaxTMI RSS Generator Commissioner of Income Tax (Appeals) failed to provide opportunity to be heard, violating Section 251(2) procedural requirements. https://www.taxtmi.com/highlights?id=18916 Jurisdiction of the CIT(A) to enhance the income - opportunity of being heard – the mandatory part of the requirement of the provisions laid down u/s 251(2) has remained to be complied - AT Highlights Income Tax Tue, 17 Jun 2014 09:38:01 +0530 https://www.taxtmi.com/highlights?id=18916