https://www.taxtmi.com/caselaws?id=401809 The Tribunal allowed the Assessee's appeal, setting aside the CIT(A)'s order and deleting the addition in question. The Tribunal held that the CIT(A) exceeded authority by enhancing income beyond matters arising from the assessment proceedings. The decision was supported by previous judgments emphasizing the limitations of the CIT(A)'s power to enhance assessments. Consequently, the Assessee's appeal was partly allowed, and further adjudication on other grounds was deemed unnecessary. en-us Wed, 16 Dec 2020 00:00:00 +0530 Thu, 17 Dec 2020 09:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401809 The Tribunal allowed the Assessee's appeal, setting aside the CIT(A)'s order and deleting the addition in question. The Tribunal held that the CIT(A) exceeded authority by enhancing income beyond matters arising from the assessment proceedings. The decision was supported by previous judgments emphasizing the limitations of the CIT(A)'s power to enhance assessments. Consequently, the Assessee's appeal was partly allowed, and further adjudication on other grounds was deemed unnecessary. Case-Laws Income Tax Wed, 16 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401809