High Court Confirms CIT(A) Authority u/s 251 to Address New Income Sources; Dismisses Taxpayer's Claim.

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....Power of CIT(A) u/s 251 - new source of income - two additions of the labour charges and sundry creditors made on the basis of the profit and loss account, and balance-sheet filed by the assessee along with his return. Thus, there was no new source of income as claimed by the assessee - Additions confirmed - HC....