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2014 (6) TMI 465 - AT - Income TaxJurisdiction of the CIT(A) to enhance the income - Show cause notice not served u/s 251(2) of the Act – opportunity of being heard – Held that:- Though the CIT(A) has noted about the issuance of notice u/s 251(2) on 20/1/2011, but it does reflect from the first appellate order as to whether this notice was served upon the assessee or not - The very object of the provision for issuance of show cause notice before the proposed enhancement is to afford opportunity of being heard to the assessee - the mandatory part of the requirement of the provisions laid down u/s 251(2) has remained to be complied – thus, the matter is to be remitted back to the CIT(A) for fresh adjudication as to ensure that the show cause notice for the enhancement has been duly served upon the assessee – Decided in favour of Assessee.
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