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 March 2019 Year 2019 This

Power of CIT(A) u/s 151 - enhancement of income - CIT(A) has ...

Income Tax

March 5, 2019

Power of CIT(A) u/s 151 - enhancement of income - CIT(A) has erred in exceeding his jurisdiction by enhancing income from a fresh source that was neither part of return of income nor touched upon by the Assessing Officer in proceeding u/s. 143(3).

View Source

 


 

You may also like:

  1. Jurisdiction - the Commissioner of Appeals and the Joint Secretary of the GOI, who exercised the power of the revisional authority, hold the same rank - GOI to pass...

  2. 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...

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

  4. 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

  5. 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...

  6. IT Scope of furnishing of PAN for certain financial transaction enhanced, payment to LIC in excess of 50K and to a dealer exceeding 5L also covered

  7. CIT(A) power of enhancement u/s 250 and 251 - change of section - Addition u/s 68 v/s 69A - CIT(A) has applied and confirmed the impugned addition u/s 69A as against...

  8. Dishonor of Cheque - insufficiency of funds - HC has quashed the entire criminal proceedings - the High Court has grossly erred in quashing the criminal proceedings by...

  9. 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...

  10. Territorial Jurisdiction - transfer of subordinate officers from Shillong to Itanagar - power of judicial review - The Central Administrative Tribunal, while interfering...

 

Quick Updates:Latest Updates