https://www.taxtmi.com/caselaws?id=438543 The Tribunal held that the CIT(A) exceeded his jurisdiction by enhancing the income based on new issues not considered by the AO. The additions and disallowances made by the CIT(A) were deleted, and the appeal of the assessee was allowed. The Tribunal emphasized that the CIT(A) must confine his enhancement powers to matters considered by the AO and that any new sources of income should be addressed through sections 263 or 147, subject to their respective conditions. en-us Wed, 31 May 2023 00:00:00 +0530 Fri, 02 Jun 2023 22:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438543 The Tribunal held that the CIT(A) exceeded his jurisdiction by enhancing the income based on new issues not considered by the AO. The additions and disallowances made by the CIT(A) were deleted, and the appeal of the assessee was allowed. The Tribunal emphasized that the CIT(A) must confine his enhancement powers to matters considered by the AO and that any new sources of income should be addressed through sections 263 or 147, subject to their respective conditions. Case-Laws Income Tax Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438543