Addition by CIT(A) on fresh issues without enhancement notice not valid

Paradeep Paribahan (P) Ltd Vs ACIT (ITAT Cuttack)

The Assessing Officer in the course of original assessment proceedings has made additions only in respect of TCS on the sale of minerals and the addition on account of non-deduction of TDS in respect of interest on borrowed capital paid by the assessee to NBFC. Admittedly, the assessee has prayed that the issues may be restored to the file of the Assessing officer so as to enable the assessee to produce the evidences in respect of same having been disclosed by the purchasers

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