https://www.taxtmi.com/caselaws?id=297859 The Commissioner (Appeals) could not validly enhance the assessment by taxing an item that was neither part of the earlier appellate controversy nor arising from the High Court's directions. The appellate power under section 251(1)(c) does not permit enlargement of the assessment beyond the scope of the order giving effect to the High Court decision. Because the disputed income had been allowed in the original assessment and the enhancement was based on a matter outside that jurisdictional scope, the enhancement was held to be without authority and was deleted. en-us Wed, 28 Oct 2020 00:00:00 +0530 Sat, 25 Sep 2021 09:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297859 The Commissioner (Appeals) could not validly enhance the assessment by taxing an item that was neither part of the earlier appellate controversy nor arising from the High Court's directions. The appellate power under section 251(1)(c) does not permit enlargement of the assessment beyond the scope of the order giving effect to the High Court decision. Because the disputed income had been allowed in the original assessment and the enhancement was based on a matter outside that jurisdictional scope, the enhancement was held to be without authority and was deleted. Case-Laws Income Tax Wed, 28 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297859