CIT(A) cannot enhance Assessment without giving section 251(2) notice

Syed Maqsoodulla Vs ITO (ITAT Bangalore)  In the present case also the assessee’s turnover was Rs.9,45,200/- and offered income of Rs.4,84,158/– u/s. 44AD of the I.T. Act. If the AO wants to make any addition, he shall ignore income returned by the assessee and proceed to scrutiny the accounts so as to make any addition. Therefore, in our opinion, this income offered us. 44AD of the Act is to be accepted. Now, there is no necessity of maintaining books of accounts and production of bills and vouchers Accordingly, I we delete the addition made by the AO and confirmed by the CIT(A). Fur...