CIT(A) Oversteps by Enhancing Income from New Source Not in Original Return u/s 143(3) Proceedings.

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....Power of CIT(A) u/s 151 - enhancement of income - CIT(A) has erred in exceeding his jurisdiction by enhancing income from a fresh source that was neither part of return of income nor touched upon by the Assessing Officer in proceeding u/s. 143(3).....