https://www.taxtmi.com/highlights?id=42335 If the Ld.CIT(A) is allowed to make the enhancement on a new source of income which was not considered by the AO, the provisions of section 147, 148 and 263 would become redundant. en-us Mon, 29 Oct 2018 07:47:34 +0530 Mon, 29 Oct 2018 07:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42335 If the Ld.CIT(A) is allowed to make the enhancement on a new source of income which was not considered by the AO, the provisions of section 147, 148 and 263 would become redundant. Highlights Income Tax Mon, 29 Oct 2018 07:47:34 +0530 https://www.taxtmi.com/highlights?id=42335