CIT(A) Overstepped- Enhancement Without Notice Is Void ab initio: ITAT Delhi

Dewan Chand Vs CIT (Appeals) (ITAT Delhi) Delhi Tribunal allowed the appeal of Assessee by holding that enhancement of income by CIT(A) without notice u/s 251 was illegal & unsustainable. Survey Disclosure & Return A survey u/s 133A was conducted on 17.09.2010 in the premises of Assessee. During survey, partner Shri Vikram Kumar surrendered ₹70 lakh as additional income. This disclosure was duly included in the return filed on 14.10.2010 declaring total income of ₹1.40 crore. Assessment & First Appeal AO completed assessment u/s 143(3) on 25.03.2013 making an addition of ₹99....