https://www.taxtmi.com/caselaws?id=3002 The Court dismissed the petition challenging the enhancement of income assessment by the Commissioner of Income Tax (Appeals), affirming the authority of the Commissioner to enhance income assessments based on information from the Assessing Officer as permissible under Section 251 of the Income Tax Act. The Court held that the Appellate Authority has the power to enhance assessments and is not restricted in the source of information for such enhancements, as long as the assessee is given a reasonable opportunity to be heard. en-us Fri, 20 Apr 2007 00:00:00 +0530 Wed, 30 Jul 2008 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3002 The Court dismissed the petition challenging the enhancement of income assessment by the Commissioner of Income Tax (Appeals), affirming the authority of the Commissioner to enhance income assessments based on information from the Assessing Officer as permissible under Section 251 of the Income Tax Act. The Court held that the Appellate Authority has the power to enhance assessments and is not restricted in the source of information for such enhancements, as long as the assessee is given a reasonable opportunity to be heard. Case-Laws Income Tax Fri, 20 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3002