Tribunal held that , CIT (A) has no power to travel beyond the subject-matter of the assessment and is not entitled to assess new sources of income. In order for the CIT(A) to enhance, there must be something in the assessment order to show that the AO applied his mind to the particular subject-matter or the particular source of income with a view to its taxability or to its non-taxability and not to any incidental connection . Enhancement of long term capital gains on sale transaction was deleted . (ITA No. 751, 752, 753/JP/2015, dt. 25.05.2018)(AY.2006-07, 2007-08, 2008 -09)
Jagdish Narayan Sharma v. ITO(2018) 65 ITR 194 (Jaipur)(Trib),www.itatonline.org
S. 251 : Appeal – Commissioner (Appeals) – Powers -CIT (A) has no power to travel beyond the subject-matter of the assessment and is not entitled to assess new sources of income. In order for the CIT(A) to enhance, there must be something in the assessment order to show that the AO applied his mind to the particular subject-matter or the particular source of income with a view to its taxability or to its non-taxability and not to any incidental connection –Enhancement of long term capital gains on sale transaction was deleted . [ S.246A ]