2026 (7) TMI 1732

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....in confining the allowance of advertisement expenses incurred by the appellant proportionate to the appellant's revenue to the total revenue of the Sahara Group on the reasoning that some indirect benefit may have accrued to other group entities of the appellant? 2. Mr. Ajay Vohra, learned Senior Counsel for the appellant submitted that apart from the above question, one more question arises for consideration before this Court in this regard, learned Senior Counsel for the appellant, invited the Court's attention towards paragraph 64 of the Tribunal's order and submitted that the Tribunal has affirmed the addition made by the Commissioner of Income Tax (Appeals) ['hereinafter referred to as CIT(A)'] to the tune of Rs. 16,74,78,648/- ....

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....e are of the view that the following substantial question of law arises for our consideration: (i) Whether in absence of a notice being issued to the assessee before enhancing the disallowance from Rs. 11,05,12,445/- to Rs.16,74,78,649/-, can CIT(A) enhance the disallowance made? 6. Before proceeding with the matter, it will not be out of place to reproduce sub-Section 2 of Section 251 of the Act. "(2) The [*** Commissioner (Appeals)] shall not enhance an assessment or a penalty or reduce the amount of refund unless the appellant has had a reasonable opportunity of showing cause against such enhancement or reduction.  Explanation.-In disposing of an appeal, the [*** Commissioner (Appeals)] may consider and....