Enhancement of amount without issuance of notice by CIT(A) unjustified

Meetu Bansal Vs DCIT (Uttarakhand High Court) Uttarakhand High Court held that issuance of notice by Commissioner (Appeals) mandatory in terms of section 251(2) of the Income Tax Act before enhancing the assessment. Facts- The Income Tax Department carried out search and seizure operation on 26.04.2012, in respect of the appellant’s husband, including the residential premises of the appellant. Notice was issued to the appellant u/s. 153A of the Income Tax Act. In response to the said notice, she submitted her return. Notices were issued to the appellant/assessee u/s. 153A read with Section 1...