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 eng

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