https://www.taxtmi.com/article/detailed?id=12281 The appellate power to enhance an assessment is confined to matters the assessing officer actually considered; enhancement is only permissible where the subject matter was dealt with and under assessed by the assessing officer. The appellant must be given reasonable opportunity to show cause before any enhancement or reduction, and matters arising out of the original proceedings may be decided even if not specifically raised. If the assessing officer did not apply mind to an issue, enhancement on appeal is not permissible and revenue should resort to revision, reassessment or rectification remedies. en-us Sat, 03 Feb 2024 08:28:26 +0530 Sat, 03 Feb 2024 08:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12281 The appellate power to enhance an assessment is confined to matters the assessing officer actually considered; enhancement is only permissible where the subject matter was dealt with and under assessed by the assessing officer. The appellant must be given reasonable opportunity to show cause before any enhancement or reduction, and matters arising out of the original proceedings may be decided even if not specifically raised. If the assessing officer did not apply mind to an issue, enhancement on appeal is not permissible and revenue should resort to revision, reassessment or rectification remedies. Articles Income Tax Sat, 03 Feb 2024 08:28:26 +0530 https://www.taxtmi.com/article/detailed?id=12281