https://www.taxtmi.com/caselaws?id=279113 The Tribunal held that the enhancement notice issued by the Commissioner of Income Tax (Appeals) was beyond their jurisdiction as it introduced a new source of income, contrary to the powers conferred under section 251(1)(a) of the Income Tax Act, 1961. The Tribunal directed the deletion of the enhancement and allowed the appeals of the assessees, applying the decision in ITA No. 791/PN/2016 mutatis mutandis to ITA No. 792/PN/2016, resulting in both appeals being allowed. en-us Fri, 15 Jul 2016 00:00:00 +0530 Tue, 05 Mar 2019 00:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279113 The Tribunal held that the enhancement notice issued by the Commissioner of Income Tax (Appeals) was beyond their jurisdiction as it introduced a new source of income, contrary to the powers conferred under section 251(1)(a) of the Income Tax Act, 1961. The Tribunal directed the deletion of the enhancement and allowed the appeals of the assessees, applying the decision in ITA No. 791/PN/2016 mutatis mutandis to ITA No. 792/PN/2016, resulting in both appeals being allowed. Case-Laws Income Tax Fri, 15 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279113