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2020 (12) TMI 608 - AT - Income TaxCIT (A) power to enhance an income - HELD THAT:- CIT(A) cannot enhance the assessment on the matter which is not arising out of assessment proceedings. As in the case of the assessee, the Ld. CIT(A) has enhanced the income of the assessee on account of consultancy which has not been arisen out of the order of assessment in dispute. Therefore, the impugned order dated 28.06.2019 passed by the Ld. CIT(A) is illegal and invalid and beyond the powers of the Ld. CIT(A) and is thus liable to be cancelled. Accordingly, we cancel the same. - Appeal of the assessee is allowed.
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