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

• Background: The appeals filed by the Assessee arose from separate orders of the CIT(A) in relation to the assessment years 2013-14 and 2014-15. The original return of income was filed by the Assessee on 31/07/2013, declaring a total income of Rs. 20,69,420/-. Subsequently, a search and seizure action under section 132 of the Income Tax Act was conducted in ETPPL group of cases on 10/08/2017.

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