UnnotifiedUnnotified enhancement of disallowance by CIT(A) without express statutory notice is legally invalid and remanded.
Unnotified enhancement of disallowance by CIT(A) without express statutory notice is legally invalid and remanded UnnotifiedUnnotified enhancement of disallowance by CIT(A) without express statutory notice is legally invalid and remanded Issue Whether the Commissioner (Appeals) can enhance a disallowance under Section 251 of the Income-tax Act, 1961 without issuing an express notice communicating the intention… Read More »