Held that the power of the Commissioner (Appeals) extends to the extent of examining not only those aspects of the assessment about which the assessee makes a grievance but his powers range over the whole assessment to correct the assessee not only with regard to a matter raised by the assessee in appeal but also with regard to any other matter which has been considered by the Assessing Officer and determined in the course of the assessment. If an income is the subject matter of consideration by the Assessing Officer and even though the Assessing Officer might have come to the conclusion that income is not subject to tax, it would still be open to the Commissioner (Appeals) to take a different view and to bring that income to tax. However, the Commissioner (Appeals) has no power to travel beyond the subject matter of the assessment and he is not entitled to assess new sources of income. To do so would not be in the nature of enhancing the assessment but adding a new assessment to the assessment done by the Assessing Officer which is impermissible. It is not open for the Commissioner (Appeals) to introduce in the assessment a new source of income rather he has to remain confine himself to those items of income which were the subject matter of original assessment. (AY.2014-15)