Addition made by CIT(A) on a new source - CIT(A) power to make ...

Case Laws Income Tax

November 27, 2023

Addition made by CIT(A) on a new source - CIT(A) power to make an enhancement /addition upon an issue which does not arise from the order of assessment - There is no force in the contention of Ld. DR that in any case the tax authorities were examining the source of investment in property, be that by way of investment or repayment of loans and that there was no change in the source of addition. - AT

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Addition made by CIT(A) on a new source - CIT(A) power to make ...

Case Laws Income Tax

November 27, 2023

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