https://www.taxtmi.com/highlights?id=60395 Enhancement of total income by CIT-A - Procedure to be followed - It is bounden duty of the CIT(A) to follow due process of law before coming to his own conclusions on unverified facts and before making comments thereon. CIT(A) is bound to confront the assessee with material evidence, if any, in his possession. The statutory obligations in case of enhancement are far wider. As alleged, the impugned enhancement has apparently been made without giving notice to the assessee and without confronting him with his process of reasoning for doing so. - The direction for enhancement is thus quashed and set aside - AT en-us Mon, 08 Nov 2021 07:01:16 +0530 Mon, 08 Nov 2021 07:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60395 Enhancement of total income by CIT-A - Procedure to be followed - It is bounden duty of the CIT(A) to follow due process of law before coming to his own conclusions on unverified facts and before making comments thereon. CIT(A) is bound to confront the assessee with material evidence, if any, in his possession. The statutory obligations in case of enhancement are far wider. As alleged, the impugned enhancement has apparently been made without giving notice to the assessee and without confronting him with his process of reasoning for doing so. - The direction for enhancement is thus quashed and set aside - AT Highlights Income Tax Mon, 08 Nov 2021 07:01:16 +0530 https://www.taxtmi.com/highlights?id=60395