https://www.taxtmi.com/caselaws?id=49476 The appellate power to enhance an assessment under section 31 of the Income-tax Act, 1922 was confined to matters within the assessment record and did not authorise the Appellate Assistant Commissioner to tax a fresh source of income not considered by the Income-tax Officer. The Court read the enhancement power in the context of the Act as a whole, noting that escaped income and similar special situations were separately dealt with under other provisions. It held that long-accepted judicial limits on enhancement remained intact, so a new source of income could not be introduced in the assessee's appeal. en-us Wed, 14 Feb 1962 00:00:00 +0530 Wed, 27 Aug 2014 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49476 The appellate power to enhance an assessment under section 31 of the Income-tax Act, 1922 was confined to matters within the assessment record and did not authorise the Appellate Assistant Commissioner to tax a fresh source of income not considered by the Income-tax Officer. The Court read the enhancement power in the context of the Act as a whole, noting that escaped income and similar special situations were separately dealt with under other provisions. It held that long-accepted judicial limits on enhancement remained intact, so a new source of income could not be introduced in the assessee's appeal. Case-Laws Income Tax Wed, 14 Feb 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49476