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    <title>CIT(A) breached Section 251(2) of Income Tax Act by enhancing income without hearing assessee; AO to delete addition.</title>
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      <description>CIT(A) while altering the head of income and also in enhancing the addition has violated the provisions of sec. 251(2) of the Act in not providing opportunity to the assessee - AO directed to delete the addition - AT</description>
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