https://www.taxtmi.com/caselaws?id=281679 The Tribunal allowed the appeals of the assessee, deleting the enhancements made by the CIT(A) and the corresponding penalties. The Tribunal emphasized that the CIT(A) had exceeded his jurisdiction by introducing new sources of income not considered by the AO, and such actions should be dealt with under the appropriate sections of the Act. en-us Wed, 16 Aug 2017 00:00:00 +0530 Mon, 01 Jul 2019 07:25:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281679 The Tribunal allowed the appeals of the assessee, deleting the enhancements made by the CIT(A) and the corresponding penalties. The Tribunal emphasized that the CIT(A) had exceeded his jurisdiction by introducing new sources of income not considered by the AO, and such actions should be dealt with under the appropriate sections of the Act. Case-Laws Income Tax Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281679