CIT(A) cannot enhance Income on a new source of income which was not considered by AO 

Sugota Industries Pvt. Ltd Vs ITO (ITAT Mumbai)

The AO in this case has only disallowed expenses u/s 14A of the Act r.w. Rule 8D of the Income Tax Rules. No other aspect or issue has been touched by the AO in the assessment order. The ld. CIT(A) enhanced the assessment by disallowing the claims made by the assessee on account of payment of salary.

The question is whether the ld. CIT(A) has such powers of enhancement u/s 251(1) of the Act.

Any order m

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