https://www.taxtmi.com/caselaws?id=28008 An appellate authority's power to enhance assessment is wide, but it is confined to items or sources of income considered by the assessing officer and examined for taxability. It cannot be used to introduce a new source of income at the appellate stage, including charity collections that were not part of the original assessment process. Applying that principle, the charity receipt could not be brought to tax in enhancement proceedings, and the Tribunal's view that the enhancement was beyond jurisdiction was upheld. en-us Fri, 04 Mar 1983 00:00:00 +0530 Wed, 17 Feb 2010 13:23:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28008 An appellate authority's power to enhance assessment is wide, but it is confined to items or sources of income considered by the assessing officer and examined for taxability. It cannot be used to introduce a new source of income at the appellate stage, including charity collections that were not part of the original assessment process. Applying that principle, the charity receipt could not be brought to tax in enhancement proceedings, and the Tribunal's view that the enhancement was beyond jurisdiction was upheld. Case-Laws Income Tax Fri, 04 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28008