https://www.taxtmi.com/caselaws?id=266318 The Tribunal found in favor of the appellant on all issues. The CIT(A) was held to have violated principles of natural justice by enhancing income without issuing a notice under section 251 of the Income-tax Act. The Tribunal emphasized that any increase in assessed income necessitates such notice to the assessee. The disallowance of interest and depreciation by the Assessing Officer was not addressed due to the remand of the entire assessment. The change in the head of income by the CIT(A) resulting in enhanced assessed income was set aside, requiring re-adjudication with the directive to issue the necessary notice under section 251(2) of the Act. en-us Tue, 26 May 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:34:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266318 The Tribunal found in favor of the appellant on all issues. The CIT(A) was held to have violated principles of natural justice by enhancing income without issuing a notice under section 251 of the Income-tax Act. The Tribunal emphasized that any increase in assessed income necessitates such notice to the assessee. The disallowance of interest and depreciation by the Assessing Officer was not addressed due to the remand of the entire assessment. The change in the head of income by the CIT(A) resulting in enhanced assessed income was set aside, requiring re-adjudication with the directive to issue the necessary notice under section 251(2) of the Act. Case-Laws Income Tax Tue, 26 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266318