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2023 (4) TMI 952 - UTTARKHAND HIGH COURTCIT (Appeals) power to enhance the original assessment - Non issuing a show cause notice / opportunity of hearing, as mandated u/s 251(2) - HELD THAT:- We find merit in the submission that the appellant / assessee was entitled to put to notice before enhancing the cash in hand, by the Commissioner (Appeals). We, accordingly, answer the first question in favour of the assessee, and against the Revenue. The matter is remanded to the Commissioner (Appeals) for rehearing of the appeal on the aforesaid issue.
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