Wednesday, April 3, 2019

CIT(A) can’t Adjudicate Issue by Introducing a New Source of Income not discussed in Original Assessment: ITAT

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the Commissioner of Income Tax (Appeals) cannot CIT(A) can’t adjudicate issue by introducing a new source of income not discussed in the original assessment. The return filed by the assessee declaring nil income was rejected by the Assessing Officer. a search conducted in the […]

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