CIT(A) cannot Change Section of Addition from 69C to 69B Without Notice: ITAT Delhi

Chander Veer Singh Bhullar Vs ITO (ITAT Delhi) ITAT held that the CIT (A) does not have the power to change the section while confirming the addition. If CIT (A) has done so, he has exceeded the jurisdiction and appeal of the assessee is to be allowed. ITAT Observation & Decision: I find merit into the contention of the assessee that there is no power conferred upon the learned CIT(Appeals) to assess a particular item under different provision of the Act what the Assessing Officer had done without giving a specific notice to the assessee regarding such action. The Revenue has not brought a...