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The Tax PublishersITA No. 7155/Del/2019
2020 TaxPub(DT) 5402 (Del-Trib)INCOME TAX ACT, 1961
Section 251
Where AO had not made any addition on account of consultancy income, CIT(A) cannot make enhancement on the said issue as it was not arising out of the order of the assessment and was illegal and invalid and beyond the powers of CIT(A).
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Appeal [CIT(A)] - Powers - Enhancement of income -
Assessee filed appeal against the order of CIT(A) as his income was enhanced on account of consultancy. Held: CIT(A) cannot enhance the assessment on the matter which is not arising out of assessment proceedings. As in the case of the assessee, CIT(A) had enhanced the income of the assessee on account of consultancy which had not arisen out of the order of assessment in dispute. Therefore, the impugned order passed by CIT(A) was illegal and invalid and beyond the powers of the CIT(A) and was thus liable to be cancelled.
REFERRED :
FAVOUR : In favoure of assessee.
A.Y. : 2016-17
IN THE ITAT, DELHI BENCH
H.S. SIDHU, J.M. & ANIL CHATURVEDI, A.M.
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