Appellate authority cannot enhance assessment without issuing a notice

Dakshin Gujarat Vij. Co. Ltd. Vs DCIT (ITAT Ahmedabad) ITAT Ahmedabad held that an appellate authority can exercise the power u/s. 251(1)(a) to enhance the assessment only after giving a notice for enhancement. Accordingly, enhancement by CIT(A) without issuance of notice is untenable in law. Facts- The assessee company is an undertaking of Government of Gujarat, came into existence on reorganization of erstwhile Gujarat Electricity Board (GEB). The assessee company is engaged in the activity of distribution of power. AO noted that the assessee purchased certain fixed assets on 31st March 2006...