https://www.taxtmi.com/highlights?id=63401 Powers of CIT(A) u/s 251 - Enhancement of assessment - New source of income introduced by CIT(A) while deciding the appeal and enhancement of income - Deemed dividend u/s.2(22)(e) - The issue of deemed dividend u/s.2(22)(e) of the Act, were never subject matter of assessment order - enhancement made by CIT(A) on altogether new issues is without authority of law - AT en-us Thu, 12 May 2022 08:45:11 +0530 Thu, 12 May 2022 08:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63401 Powers of CIT(A) u/s 251 - Enhancement of assessment - New source of income introduced by CIT(A) while deciding the appeal and enhancement of income - Deemed dividend u/s.2(22)(e) - The issue of deemed dividend u/s.2(22)(e) of the Act, were never subject matter of assessment order - enhancement made by CIT(A) on altogether new issues is without authority of law - AT Highlights Income Tax Thu, 12 May 2022 08:45:11 +0530 https://www.taxtmi.com/highlights?id=63401