https://www.taxtmi.com/caselaws?id=180528 An appellate authority's enhancement power is confined to matters actually considered and determined in the original assessment, and it cannot be used to bring to tax a new specific source or item of income never examined by the Income-tax Officer. The distinction between a general head of income and a particular source or item is material: where the omitted Rs. 40,000 had not been subjected to assessment, it could not be added in enhancement proceedings. The enhancement was therefore without jurisdiction, and the assessee succeeded. en-us Fri, 14 Mar 1958 00:00:00 +0530 Tue, 29 Mar 2016 10:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180528 An appellate authority's enhancement power is confined to matters actually considered and determined in the original assessment, and it cannot be used to bring to tax a new specific source or item of income never examined by the Income-tax Officer. The distinction between a general head of income and a particular source or item is material: where the omitted Rs. 40,000 had not been subjected to assessment, it could not be added in enhancement proceedings. The enhancement was therefore without jurisdiction, and the assessee succeeded. Case-Laws Income Tax Fri, 14 Mar 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180528