https://www.taxtmi.com/highlights?id=74778 CIT(A) power of enhancement u/s 250 and 251 - change of section - Addition u/s 68 v/s 69A - CIT(A) has applied and confirmed the impugned addition u/s 69A as against section 68 under which the Ld. AO - The Tribunal held that, CIT(A) exceeded his powers by changing the section for the addition without issuing a notice for enhancement. en-us Fri, 09 Feb 2024 14:21:05 +0530 Fri, 09 Feb 2024 14:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74778 CIT(A) power of enhancement u/s 250 and 251 - change of section - Addition u/s 68 v/s 69A - CIT(A) has applied and confirmed the impugned addition u/s 69A as against section 68 under which the Ld. AO - The Tribunal held that, CIT(A) exceeded his powers by changing the section for the addition without issuing a notice for enhancement. Highlights Income Tax Fri, 09 Feb 2024 14:21:05 +0530 https://www.taxtmi.com/highlights?id=74778