https://www.taxtmi.com/caselaws?id=329189 The Gujarat High Court held that the Income Tax Appellate Tribunal lacked the authority to enhance assessments in appeals, relying on legal precedent and statutory provisions. The Court ruled in favor of the assessee, clarifying the limits of the Tribunal's power in altering assessments and upholding the appellant's position based on established legal principles. Issues 1 to 4 were not considered, and the decision favored the taxpayer against the department. en-us Mon, 13 Jun 2016 00:00:00 +0530 Fri, 03 Feb 2017 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329189 The Gujarat High Court held that the Income Tax Appellate Tribunal lacked the authority to enhance assessments in appeals, relying on legal precedent and statutory provisions. The Court ruled in favor of the assessee, clarifying the limits of the Tribunal's power in altering assessments and upholding the appellant's position based on established legal principles. Issues 1 to 4 were not considered, and the decision favored the taxpayer against the department. Case-Laws Income Tax Mon, 13 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329189