TMI Blog2020 (7) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... sment order. This tribunal s co-ordinate bench s decision in Bikram Singh [ 2016 (4) TMI 822 - ITAT DELHI ] CIT(A) was not empower to enhance an income on an issue which was not the subject matter of the assessment. CIT(A) cannot touch upon an issue which does not arise from the order of the assessment and was outside the scope of the order of the assessment. Thus direct the Assessing Officer t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bstantive grievance challenges the CIT(A) s action making to section 56(2)(vii) addition of ₹44.80 lakh in lower appellate order as againt sec. 69 unexplained investment addition of ₹115,12,000/- invoked during the regular assessment in issue. Learned departmental representative fails to dispute the clinching fact that the impugned addition u/s 56(2)(vii) never formed subject matter of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law. The appropriate opportunity was not given to the assessee. The A.O has proceeded to compute income of the assessee on the basis of the income as per intimation u/s 143(1) of the Act; whereas the A.O was required to compute the income of the assessee on the basis of income returned. This was a ground raised before the CIT(A) and is a part of ground of appeals in the present appeal. It being w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laws more preciously that of Shapoorji Pallonji Mistry Vs. CIT reported in 34 ITR 342 (confirmed by the Apex Court in 44 ITR 891) wherein the Hon ble Bombay High Court while dealing with the powers of the CIT(A) held that CIT(A) was not empower to enhance an income on an issue which was not the subject matter of the assessment. The ratio laid down in the judgment of full Bench of Delhi High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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