CIT (A) cannot delve on any issue not arising from assessment order

United Provinces Sugar Company Ltd Vs ITO (ITAT Kolkata) A perusal of the propositions of law laid down in all these case-law, takes us to the conclusion that the ld. CIT(A) cannot touch or delve on any issue which does not arise from the order of assessment and which was outside the scope of or an issue which is not a subject matter the order of the assessment. In the case on hand, the issue of computation of book profits u/s 115JB of the Act was not an issue that was a subject matter during the course of assessment proceedings. This issue of computation of book profits u/s 115JB of the Act, ...