Tribunal held that the DRP has the power to enhance the assessment on the issue of stock write off though the said item was not considered by the AO in the draft assessment order. (AY. 2013-14)
Bilcare Ltd. v. ACIT 214 TTJ 880 (Pune)(Trib.)
S. 144C : Reference to dispute resolution panel-Power of enhancement-DRP has the power to enhance the assessment on an issue not part of assessment order. [S. 145A]