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Income Tax - Highlights / Catch Notes

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Power of CIT(A) to enhance the income - He could have done that ...


Income Tax Appeal Order Flawed Due to Lack of Notice u/s 251(2), Dated March 13, 1997.

September 18, 2014

Case Laws     Income Tax     HC

Power of CIT(A) to enhance the income - He could have done that only after issuing a notice u/s 251(2) - Since no such notice was issued, the order dated 13.03.1997 passed by the Commissioner suffered a serious illegality and it is contrary to Section 251(2) - HC

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