CIT(A) Cannot Add New Source of Income Without Enhancement Notice

Mandeep Singh Anand Vs ACIT (ITAT Delhi)

The Income Tax Appellate Tribunal (ITAT) Delhi delivered a significant ruling in the case of Mandeep Singh Anand Vs ACIT regarding the authority of the Commissioner of Income Tax (Appeals) (CIT(A)) to add a new source of income without issuing an enhancement notice. This article provides an overview of the case and the tribunal’s decision.

Case Overview

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