ITAT can direct AO for fresh enquiry into aspects of subject matter of appeal

M/s. Fidelity Business Services India Pvt. Ltd. Vs ACIT (Karnataka High Court)

Issue- Whether the Income Tax Appellate Tribunal has power under Section 254 of the Income Tax Act, 1961, to give directions for fresh enquiry into the aspects of the subject matter of appeal filed before it either suo motu or on any grounds raised by either party to the appeal which have not been investigated or enquired into by the lower Authorities earlier and which may result in enhancement of tax liability of the assessee?

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