https://www.taxtmi.com/caselaws?id=23720 Inspecting Assistant Commissioners are constrained to the matters contained in a draft assessment and the assessee's objections when exercising powers under the statutory scheme governing draft assessments and complementary review; they may not on their own motion issue notices or give directions that enhance or treat additional amounts as income beyond the scope of the draft order forwarded by the assessing officer. Complementary examination mechanisms permit review where proceedings are prejudicial to revenue, but enhancement beyond the forwarded draft assessment is invalid; accordingly, notices issued beyond those limits are quashable without prejudice to the Revenue pursuing lawful proceedings with opportunity to the assessee. en-us Mon, 18 Sep 1989 00:00:00 +0530 Wed, 23 Dec 2009 18:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23720 Inspecting Assistant Commissioners are constrained to the matters contained in a draft assessment and the assessee's objections when exercising powers under the statutory scheme governing draft assessments and complementary review; they may not on their own motion issue notices or give directions that enhance or treat additional amounts as income beyond the scope of the draft order forwarded by the assessing officer. Complementary examination mechanisms permit review where proceedings are prejudicial to revenue, but enhancement beyond the forwarded draft assessment is invalid; accordingly, notices issued beyond those limits are quashable without prejudice to the Revenue pursuing lawful proceedings with opportunity to the assessee. Case-Laws Income Tax Mon, 18 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23720