CIT(A) should give specific notice if propose to enhance assessment of income

Techna Infrastructure Pvt. Limited Vs ACIT (ITAT Kolkata)

ITAT held that in this case Since the ld. Assessing Officer has already decided the issue with regard to the applicability of rate of tax, no further dispute remains pending with the ld. CIT(Appeals). In case, ld. CIT(Appeals) wanted to change the colour of litigation or character of litigation by making an observation for disallowance of reduced rate of taxation on account of excess claim of depreciation, then specific notice for enhancement of assessment of income ought

Please become a Premium member. If you are already a Premium member, login here to access the full content.