https://www.taxtmi.com/caselaws?id=22995 The court held that the Income-tax Officer has the right to request enhancement of disallowance under section 37(3A) to the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals) has plenary powers to enhance assessments, even upon request from the Income-tax Officer, to ensure a true and proper assessment. The Revenue's appeal against the Commissioner of Income-tax (Appeals)'s order, which did not address the Income-tax Officer's request for enhancement, was deemed competent due to a jurisdictional error. The judgment favored the Revenue against the assessee. en-us Fri, 06 Jul 1990 00:00:00 +0530 Tue, 15 Dec 2009 18:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22995 The court held that the Income-tax Officer has the right to request enhancement of disallowance under section 37(3A) to the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals) has plenary powers to enhance assessments, even upon request from the Income-tax Officer, to ensure a true and proper assessment. The Revenue's appeal against the Commissioner of Income-tax (Appeals)'s order, which did not address the Income-tax Officer's request for enhancement, was deemed competent due to a jurisdictional error. The judgment favored the Revenue against the assessee. Case-Laws Income Tax Fri, 06 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22995