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ITAT Delhi: CIT (Appeals) Can’t Include a New Source of Income Without Sending an Enhancement Notice

Delhi ITAT's Order for Mandeep Singh Anand

The Income Tax Appellate Tribunal (ITAT) Delhi issued a significant ruling in the matter of Mandeep Singh Anand Vs ACIT for the authority of the Commissioner of Income Tax (Appeals) (CIT(A)) to add a new source of income without providing an enhancement notice. This blog furnishes a summary of the case and the decision of the tribunal.

Mandeep Singh Anand Vs ACIT Case Overview

Conclusion: The ruling in the case of Mandeep Singh Anand Vs ACIT highlights the significance of complying with procedural needs and ensuring justice in tax assessments. It shows that CIT(A) could not add a new income source without furnishing the taxpayer with a chance to reply through an enhancement notice.

Case TitleMandeep Singh Anand vs ACIT
CitationITA No.3069/Del/2022
(ASSESSMENT YEAR 2013-14)

ITA No.3070/Del/2022
(ASSESSMENT YEAR 2014-15)
Date12.01.2024
Assessee bySh. Anup Mehta, CA
Department bySh. Subhra Jyoti Chakraborty,
CIT-DR
Delhi ITATRead Order
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