Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

CIT (A) did not have the power to enhance the income of the ...

Income Tax

December 1, 2016

CIT (A) did not have the power to enhance the income of the assessee in the instant case and the enhancement made by him is beyond the powers conferred upon him by the statute - AT

View Source

 


 

You may also like:

  1. Power of CIT(A) for enhancement u/s 251(2) - Enhancing the assessed income by making disallowances of deferred revenue expenses - There is no material on record...

  2. Power of CIT(A) in enhancing the addition - violating the law u/s 251(2) - enhancement of addition made u/s. 68 - the assessee had discharged its onus to prove the...

  3. Power of the CIT(A) to enhance the assessment u/s 251 - In absence of show cause notice to the assessee stating the defects , allegation and the manner of determining...

  4. Rejection of declared value - enhancement of value - the value of rejected grade timber cannot be enhanced on the basis of good quality timber.

  5. Valuation - enhancement of the declared value - The value of imported goods cannot be enhanced on the basis of DRI alert and the basis of assessed bill of entry - AT

  6. Enhancement of value as per DOV alert – Consent given by CHA – appellant agreed for same and paid duty at enhanced value without any protest/objection - subsequent...

  7. Power of CIT(A) to enhance the assessment - It is pertinent to note that requirement of issuing show cause notice is must prior to enhancement of the assessment as...

  8. Power of DRP to enhance the assessment u/s 144C(5) - The Dispute Resolution Panel being an Expert Panel, is bound to ascertain the correctness or otherwise of the Draft...

  9. Disallowance u/s 40A(3) - Power of CIT(A) to enhance the assessment - principles of natural justice - CIT(A) did not afford the assessee in the case on hand any...

  10. Whether the CIT (A), in exercise of power under Section 251 (1) (a) of the Act has the power to enhance the assessment in the manner done in the instant case - held yes - HC

 

Quick Updates:Latest Updates