Hi,
I don't see why not. The powers of the CIT (A) are co-terminus with the powers of the AO and he enjoys the powers of enhancement- i.e. he can do everything that the AO could have done but omitted to do.
Seems pretty clear to me.
Regards,
Ashutosh.
I don't see why not. The powers of the CIT (A) are co-terminus with the powers of the AO and he enjoys the powers of enhancement- i.e. he can do everything that the AO could have done but omitted to do.
Seems pretty clear to me.
Regards,
Ashutosh.