https://www.taxtmi.com/caselaws?id=10867 The note states that the Appellate Assistant Commissioner may, under the appellate power to confirm, reduce, enhance or annul an assessment, enhance an assessment suo motu provided the assessee is given a reasonable opportunity of being heard; this follows the principle that an appellate authority's role is a continuation of assessment allowing further inquiry and enhancement. A decision concerning an appellate tribunal does not bar the Assistant Commissioner from acting suo motu where the statutory text contains no restriction, subject always to the hearing requirement. en-us Thu, 24 Jun 2004 00:00:00 +0530 Mon, 27 Jul 2009 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10867 The note states that the Appellate Assistant Commissioner may, under the appellate power to confirm, reduce, enhance or annul an assessment, enhance an assessment suo motu provided the assessee is given a reasonable opportunity of being heard; this follows the principle that an appellate authority's role is a continuation of assessment allowing further inquiry and enhancement. A decision concerning an appellate tribunal does not bar the Assistant Commissioner from acting suo motu where the statutory text contains no restriction, subject always to the hearing requirement. Case-Laws Income Tax Thu, 24 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10867