https://www.taxtmi.com/caselaws?id=775669 The ITAT Delhi held that the CIT(A) lacked jurisdiction to enhance the assessment under section 251 due to failure to issue the mandatory enhancement notice under section 251(2). The addition made on account of net profit at 8% of turnover was deleted as the assessee was not given an opportunity to respond to the enhancement notice. The absence of this statutory notice rendered the addition invalid. Consequently, the appeal was allowed, and the addition was set aside. en-us Wed, 04 Jun 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775669 The ITAT Delhi held that the CIT(A) lacked jurisdiction to enhance the assessment under section 251 due to failure to issue the mandatory enhancement notice under section 251(2). The addition made on account of net profit at 8% of turnover was deleted as the assessee was not given an opportunity to respond to the enhancement notice. The absence of this statutory notice rendered the addition invalid. Consequently, the appeal was allowed, and the addition was set aside. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775669