https://www.taxtmi.com/caselaws?id=26493 Enhancement in income assessment is confined to the subject-matter already examined at the assessment stage and to the scope of any remand. Where the accounts of Ganesh Trading Company and Mahavir Trading Company had already been considered by the Income-tax Officer and were within the remand, the enhancement was valid and sustained. By contrast, Shivshankar and Company was outside the remand and could not be added as a new source of income on material found later; that enhancement was not sustainable. The governing principle is that appellate enhancement cannot travel beyond the record or enlarge the remand beyond the matters originally under consideration. en-us Sat, 31 Aug 1985 00:00:00 +0530 Fri, 05 Feb 2010 13:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26493 Enhancement in income assessment is confined to the subject-matter already examined at the assessment stage and to the scope of any remand. Where the accounts of Ganesh Trading Company and Mahavir Trading Company had already been considered by the Income-tax Officer and were within the remand, the enhancement was valid and sustained. By contrast, Shivshankar and Company was outside the remand and could not be added as a new source of income on material found later; that enhancement was not sustainable. The governing principle is that appellate enhancement cannot travel beyond the record or enlarge the remand beyond the matters originally under consideration. Case-Laws Income Tax Sat, 31 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26493