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2016 (6) TMI 898 - HC - Income TaxPower of tribunal - Whether the Tribunal had the power to pass such an order whereby the total income of the assessee was far much more than the total income assessed by the Assessing Officer and that too, in absence of any grounds of appeal taken by the revenue praying for such decision and without hearing the assessee on such proposed result Held that:- Tribunal has no power under the Income Tax Act to enhance the assessment in Appeal in view of the statutory provisions. See MCorp Global Pvt. Ltd. Versus Commissioner of Income-tax, Ghaziabad [2009 (2) TMI 5 - SUPREME COURT]
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