Section 251(2) requires that CIT(A) shall not enhance the ...

Section 251(2) ensures appellants can contest assessment increases or refund decreases before the Commissioner of Income Tax (Appeals).

June 21, 2013

Case Laws Income Tax AT

Section 251(2) requires that CIT(A) shall not enhance the assessment or a penalty or reduce the amount of refund unless the appellant had a reasonable opportunity of showing cause against such enhancement. - AT

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Section 251(2) requires that CIT(A) shall not enhance the ...

Section 251(2) ensures appellants can contest assessment increases or refund decreases before the Commissioner of Income Tax (Appeals).

June 21, 2013

Case Laws Income Tax AT

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