Addition by CIT(A) without Opportunity to Assessee is invalid

Brief Facts of the Case At the outset, Ld.AR for the assessee Mr.N.C. Amin submitted that all these grounds emanate on account of enhancement action by the CIT(A) in terms of his co-terminus power. The Ld.AR further stated in elaboration that none of these issues are arising from the assessment The Ld.AR contended that no enhancement notice was issued and served on the assessee by the CIT(A) while invoking its power under s.25 1(1)(a) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). The Ld.AR accordingly submitted that the action of the CIT(A) grossly offends the...