https://www.taxtmi.com/highlights?id=28164 Powers of CIT(A) u/s 251 - enhancement of income - whenever question of taxability of income from new source of income is concerned, which has not been considered by the Assessing Officer, the ld. CIT(A) or the first appellate authority cannot examine that issue or new source of income. - AT en-us Tue, 29 Mar 2016 11:17:46 +0530 Tue, 29 Mar 2016 11:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28164 Powers of CIT(A) u/s 251 - enhancement of income - whenever question of taxability of income from new source of income is concerned, which has not been considered by the Assessing Officer, the ld. CIT(A) or the first appellate authority cannot examine that issue or new source of income. - AT Highlights Income Tax Tue, 29 Mar 2016 11:17:46 +0530 https://www.taxtmi.com/highlights?id=28164