The assessee disclosed capital gain on sale of a residential house property and claimed exemption u/s. 54F of the Act. The AO denied the exemption on the ground that two residential properties were sold by the assessee and the deduction under section 54F is only available if property other than a residential property is sold. The Assesseee made alternative claim in revised computation which was also denied. On appeal CIT(A) enhanced the assessment by making addition u/s 68 of the Act. On appeal the Tribunal held that CIT(A)  has exceeded his jurisdiction in enhancing the income of the assessee by considering the new sources of income not at all considered by the AO. consequently the ground of the appeal of the assessee is  allowed. (AY. 2014-15)