This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
CIT(A) Cannot Add New Source of Income Without Enhancement Notice
Case Law Details
- Case Name
- Mandeep Singh Anand Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 f...
Author Info
