TMI BlogPower of CIT(A) to enhance the income - He could have done that only after issuing a notice u/s 251(2) -...Power of CIT(A) to enhance the income - He could have done that only after issuing a notice u/s 251(2) - Since no such notice was issued, the order dated 13.03.1997 passed by the Commissioner suffered a serious illegality and it is contrary to Section 251(2) - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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