The ITAT Mumbai ruled that the Commissioner of Income Tax (Appeals) cannot enhance income on issues that were not considered by the Assessing Officer during the assessment process.
CIT(A) cannot enhance income on issues not examined by AO: ITAT Mumbai
The ITAT Mumbai ruled that the Commissioner of Income Tax (Appeals) cannot enhance income on issues that were not considered by the Assessing Officer during the assessment process.
Source:taxguru.in