Held that the issue of net profit was not the subject of assessment, hence o the Commissioner (Appeals) had no jurisdiction to consider this amount and enhance the income of the assessee. Enhancement is deleted. (AY.2015-16)
Krushi Sadhna Vividh Karyakari Sahakari Vikas Seva Sanstha Maryadit v. ITO (2024)116 ITR 38 (SN)(Pune)(Trib)
S. 251 : Appeal-Commissioner (Appeals)-Powers-Enhancement-New source-Net profit-Assessing Officer has not applied his mind-Commissioner has no jurisdiction to consider and enhancement of income. [S. 80A(5), 80P, 143(3),246A]