https://www.taxtmi.com/caselaws?id=364163 The appellate power under section 251 of the Income-tax Act is confined to the assessment order under appeal: the Commissioner (Appeals) may confirm, reduce, enhance or annul that assessment, but cannot travel beyond it. After deleting the deemed dividend addition under section 2(22)(e) in the assessee's hands, the Commissioner (Appeals) could not direct the Assessing Officer to make the same addition in the hands of other persons. Section 150(1) did not enlarge that jurisdiction. The direction to assess the amount in the hands of other persons was without jurisdiction and was liable to be expunged. en-us Wed, 18 Jul 2018 00:00:00 +0530 Tue, 24 Jul 2018 08:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364163 The appellate power under section 251 of the Income-tax Act is confined to the assessment order under appeal: the Commissioner (Appeals) may confirm, reduce, enhance or annul that assessment, but cannot travel beyond it. After deleting the deemed dividend addition under section 2(22)(e) in the assessee's hands, the Commissioner (Appeals) could not direct the Assessing Officer to make the same addition in the hands of other persons. Section 150(1) did not enlarge that jurisdiction. The direction to assess the amount in the hands of other persons was without jurisdiction and was liable to be expunged. Case-Laws Income Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364163