https://www.taxtmi.com/caselaws?id=58814 The appellate power of enhancement could not be used to bring to tax a new source of income where the Income-tax Officer had not assessed that head at all and had referred to the amount only incidentally while computing capital gains. The amount relating to outstanding fees was used only for goodwill and capital gains computation, not as a distinct item of professional income, so it did not form part of the subject-matter examined in the original assessment. The attempted enhancement was therefore beyond jurisdiction and the addition as income from profession was invalid. en-us Tue, 27 Jul 1982 00:00:00 +0530 Wed, 22 Dec 2010 13:03:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58814 The appellate power of enhancement could not be used to bring to tax a new source of income where the Income-tax Officer had not assessed that head at all and had referred to the amount only incidentally while computing capital gains. The amount relating to outstanding fees was used only for goodwill and capital gains computation, not as a distinct item of professional income, so it did not form part of the subject-matter examined in the original assessment. The attempted enhancement was therefore beyond jurisdiction and the addition as income from profession was invalid. Case-Laws Income Tax Tue, 27 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58814