Tribunal held that CIT(A) cannot enhance the assessment and also change the head of income without giving any show –cause notice , accordingly the impugned order could not be sustained . ( AY.2009-10)
Naresh Sunderlal Chug v. ITO (2018) 171 ITD 116 (Pune) (Trib.)
S. 251 : Appeal – Commissioner (Appeals) – Powers –CIT(A) cannot enhance the assessment and also change the head of income without giving any show –cause notice . [ S.54F ]