https://www.taxtmi.com/caselaws?id=21405 The High Court held that the Appellate Assistant Commissioner was not justified in enhancing the assessment by adding income that was not considered by the Income-tax Officer. Relying on Supreme Court decisions, the Court ruled in favor of the assessee, stating that the Appellate Assistant Commissioner lacked jurisdiction to make such additions. The Court found that the principles established in a similar case applied, ultimately deciding in favor of the assessee and answering the reference question affirmatively. en-us Wed, 08 Aug 1990 00:00:00 +0530 Tue, 24 Nov 2009 11:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21405 The High Court held that the Appellate Assistant Commissioner was not justified in enhancing the assessment by adding income that was not considered by the Income-tax Officer. Relying on Supreme Court decisions, the Court ruled in favor of the assessee, stating that the Appellate Assistant Commissioner lacked jurisdiction to make such additions. The Court found that the principles established in a similar case applied, ultimately deciding in favor of the assessee and answering the reference question affirmatively. Case-Laws Income Tax Wed, 08 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21405