CIT(A) has no power to travel beyond subject-matter of assessment

Jagdish Narayan Sharma Vs. ITO (ITAT Jaipur)

A perusal of sections 246 to 251 of the Act makes it clear that any questions arising out of the assessment orders in an appeal by the assessee can be possible and wide powers are given to the appellate authority, but these powers are circumscribed by the assessment order in the matters arising thereof or a matter arising out of the proceedings. Even the appellate authority has suo motu power to consider the questions arising thereof but there is no provision to go be

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