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2004 (12) TMI 21 - ALLAHABAD HIGH COURT"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the addition made by the Commissioner of Income-tax (Appeals) by exercising his powers of enhancement under section 251 of the Income-tax Act, 1961?" - held that the power of the Appellate Assistant Commissioner is coterminous with that of the Income-tax Officer and he can do what the Income-tax Officer can do and also direct him to do what he has failed to do. We are of the considered opinion that the Tribunal was not justified in holding that the Commissioner of Income-tax (Appeals) had no power of enhancement in respect of an issue which was not the subject-matter of the appeal. We answer the question referred to us in the negative, i.e., in favour of the Revenue and against the assessee
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