https://www.taxtmi.com/caselaws?id=763681 The ITAT Delhi held that CIT(A) lacks authority to change the legal provision under which an assessment was made. While section 251(1)(a) empowers CIT(A) to confirm, reduce, enhance or annul assessments in appeals, it does not permit altering the specific statutory provision applied to an item. The CIT(A) improperly treated an addition made under section 69A concerning cash received from society members. The ITAT set aside the CIT(A)'s confirmation, ruling that without express statutory power, the appellate authority cannot modify the legal basis of the original assessment. en-us Wed, 18 Dec 2024 00:00:00 +0530 Thu, 26 Dec 2024 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763681 The ITAT Delhi held that CIT(A) lacks authority to change the legal provision under which an assessment was made. While section 251(1)(a) empowers CIT(A) to confirm, reduce, enhance or annul assessments in appeals, it does not permit altering the specific statutory provision applied to an item. The CIT(A) improperly treated an addition made under section 69A concerning cash received from society members. The ITAT set aside the CIT(A)'s confirmation, ruling that without express statutory power, the appellate authority cannot modify the legal basis of the original assessment. Case-Laws Income Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763681