https://www.taxtmi.com/caselaws?id=173053 The first appellate authority under the Income-tax Act has wide enhancement powers, but those powers are confined to matters arising from the original assessment and income sources already considered by the assessing officer. It cannot direct enquiry into, or effectively introduce, a fresh source of income not dealt with in the assessment. Income outside the original assessment framework must instead be addressed through the separate statutory mechanisms of reassessment or revision. The article therefore distinguishes permissible enhancement within the existing assessment from impermissible assumption of jurisdiction over a new source of income. en-us Fri, 07 Sep 2001 00:00:00 +0530 Fri, 03 Oct 2025 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173053 The first appellate authority under the Income-tax Act has wide enhancement powers, but those powers are confined to matters arising from the original assessment and income sources already considered by the assessing officer. It cannot direct enquiry into, or effectively introduce, a fresh source of income not dealt with in the assessment. Income outside the original assessment framework must instead be addressed through the separate statutory mechanisms of reassessment or revision. The article therefore distinguishes permissible enhancement within the existing assessment from impermissible assumption of jurisdiction over a new source of income. Case-Laws Income Tax Fri, 07 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173053