https://www.taxtmi.com/highlights?id=84308 CIT(A) lacked power to change provision under which addition was made in assessment order. Addition was made u/s 69A for cash receipts from society members. ITAT set aside CIT(A)'s treatment of addition u/s 69A, holding CIT(A) could only confirm, reduce, enhance or annul assessment u/s 251(1)(a), but not change provision for item assessed. en-us Thu, 26 Dec 2024 08:45:40 +0530 Thu, 26 Dec 2024 08:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84308 CIT(A) lacked power to change provision under which addition was made in assessment order. Addition was made u/s 69A for cash receipts from society members. ITAT set aside CIT(A)'s treatment of addition u/s 69A, holding CIT(A) could only confirm, reduce, enhance or annul assessment u/s 251(1)(a), but not change provision for item assessed. Highlights Income Tax Thu, 26 Dec 2024 08:45:40 +0530 https://www.taxtmi.com/highlights?id=84308