https://www.taxtmi.com/caselaws?id=791631 An appellate authority cannot enlarge the scope of an appeal by introducing a new head of income or making an enhanced addition beyond the subject matter of the original dispute without following the prescribed procedure. Here, the appeal arose only from denial of deduction under section 54F, and the issue relating to transfer of the residential property had already attained finality. The attempt to treat the share sale proceeds as income from other sources was therefore beyond the appellate dispute and amounted to unsustainable enhancement of income. The assessee was entitled to the claimed section 54F deduction, and relief was granted on the only substantive issue addressed. en-us Wed, 08 Apr 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791631 An appellate authority cannot enlarge the scope of an appeal by introducing a new head of income or making an enhanced addition beyond the subject matter of the original dispute without following the prescribed procedure. Here, the appeal arose only from denial of deduction under section 54F, and the issue relating to transfer of the residential property had already attained finality. The attempt to treat the share sale proceeds as income from other sources was therefore beyond the appellate dispute and amounted to unsustainable enhancement of income. The assessee was entitled to the claimed section 54F deduction, and relief was granted on the only substantive issue addressed. Case-Laws Income Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791631