CIT (A) can Enhance any Issue which touched upon by AO in Assessment Order : ITAT upholds Enhancement of Income made u/s 251(2) of Income Tax Act [Read Order]

By Aparna. M - On November 8, 2023 7:30 pm - 2 mins read

CIT (A) - Issue - CIT (A) can Enhance any Issue which touched upon by AO - AO - Assessment Order - ITAT - taxscan

The Income Tax Appellate Tribunal (ITAT), Chennai bench held that Commissioner Income Tax (Appeals) [CIT(A)] could enhance any issue which was touched upon by an Assessing Officer in the Assessment Order. Therefore, the bench upheld the enhancement of income made under Section 251(1) of Income Tax Act, 1961. The assessee, Villupuram District Central Co-operative Bank …

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?

Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)

₹1199 + GST for 1 year

Subscribe Now

Topics

Assessing Officer CIT(A)ITAT Chennai Mahavir Singh section 251(2) of the Income Tax Act 1961