https://www.taxtmi.com/caselaws?id=345758 HC allowed the appeal, holding the Tribunal exceeded its jurisdiction by substituting an addition under s.69A after deleting the addition under s.68. The Tribunal's power to pass orders is confined to questions raised in the appeal; it cannot adjudicate issues beyond the subject matter before it. Because the Tribunal found the s.68 addition unsustainable but then made a new addition under s.69A, its order was vitiated. The decision restored relief to the assessee, ruling the Tribunal was not competent to make the s.69A addition. en-us Tue, 18 Jul 2017 00:00:00 +0530 Wed, 01 Oct 2025 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345758 HC allowed the appeal, holding the Tribunal exceeded its jurisdiction by substituting an addition under s.69A after deleting the addition under s.68. The Tribunal's power to pass orders is confined to questions raised in the appeal; it cannot adjudicate issues beyond the subject matter before it. Because the Tribunal found the s.68 addition unsustainable but then made a new addition under s.69A, its order was vitiated. The decision restored relief to the assessee, ruling the Tribunal was not competent to make the s.69A addition. Case-Laws Income Tax Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345758