https://www.taxtmi.com/caselaws?id=385433 The court upheld the actions of the CIT(A) in making additions based on records produced by the assessee, including labor charges and sundry creditors. It was found that the CIT(A) did not introduce a new source of income but acted within its powers under the Income Tax Act. The court also determined that a fresh notice of enhancement was unnecessary as the assessee complied with the High Court's directives. The disallowance of labor charges and addition of sundry creditors were deemed justified based on detailed factual analysis. The appeal was dismissed in favor of the Revenue and against the Assessee. en-us Tue, 03 Sep 2019 00:00:00 +0530 Wed, 04 Sep 2019 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385433 The court upheld the actions of the CIT(A) in making additions based on records produced by the assessee, including labor charges and sundry creditors. It was found that the CIT(A) did not introduce a new source of income but acted within its powers under the Income Tax Act. The court also determined that a fresh notice of enhancement was unnecessary as the assessee complied with the High Court's directives. The disallowance of labor charges and addition of sundry creditors were deemed justified based on detailed factual analysis. The appeal was dismissed in favor of the Revenue and against the Assessee. Case-Laws Income Tax Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385433