https://www.taxtmi.com/caselaws?id=173053 First appellate authority powers under the Income-tax Act extend to matters arising from the assessment and may permit correction or enhancement within income sources considered by the assessing officer. They do not permit enquiry into or assessment of a fresh source of income omitted from the original assessment. Income from an unconsidered source must instead be addressed through the statutory reassessment or revision mechanisms. The distinction preserves the boundary between appellate enhancement and the separate jurisdiction for reassessment or revision. 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 First appellate authority powers under the Income-tax Act extend to matters arising from the assessment and may permit correction or enhancement within income sources considered by the assessing officer. They do not permit enquiry into or assessment of a fresh source of income omitted from the original assessment. Income from an unconsidered source must instead be addressed through the statutory reassessment or revision mechanisms. The distinction preserves the boundary between appellate enhancement and the separate jurisdiction for reassessment or revision. Case-Laws Income Tax Fri, 07 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173053