Commissioner ( Appeals ) has the power to enhance an Assessment which was Dealt by Assessing Officer: SC rejects review Petition [Read Order]

High Court had held that power under Section 148 of Income Tax Act is an independent power and would not stand excluded on exercise of powers of appellate jurisdiction by the CIT(A) under Section 251 Income Tax Act
Supreme Court - Assessing Officer - assessment - Commissioner Appeals - taxscan

The Supreme Court dismissed a review petition filed by the assessee challenging the power of Commissioner ( Appeals ) to enhance an assessment which has been dealt by the Assessing Officer. The two judge bench observed that there was no apparent error on the face of the record or any merit in the Review Petition,…

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