CIT v. Nirbheram Daluram

224 ITR 610Supreme Court of India1997#715 most cited

What is CIT v. Nirbheram Daluram authority for?

The appellate authority, while hearing an appeal, possesses all the powers that the original assessing authority had, unless restricted by statute. This means the appellate authority can modify an assessment order on an additional ground not raised before the assessing officer.

141

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Nirbheram Daluram · 224 ITR 610 · powers of CIT(A) · enhancement powers · appellate authority powers · section 251 · assessment order modification · new source of income · judicial restraint

Sections most often in play

Section 143(3)Section 153ASection 69ASection 263Section 147Section 148Section 251Section 132

Issues it is cited on

section 31(3)place of effective managementsection 6(3)section 127(1)section 24(1)legal expensesddtsection 31preponderance of probabilitydumb documentsprincipal officershell company

Judgments citing CIT v. Nirbheram Daluram

Deputy Commissioner of Income Tax, Central Circle 3, New Delhi, Delhi vs. Super Cassettes Industries Pvt. Ltd., Delhi

ITA 2756/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…7 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws relied upon by him have considered and distinguished the judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610. The Ld Counsel submitted 193 | P a g e 194 ITA No…

Super Cassettes Industries Pvt Ltd, Delhi vs. DCIT Central Circle-3, Delhi

ITA 2714/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…7 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws relied upon by him have considered and distinguished the judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610. The Ld Counsel submitted 193 | P a g e 194 ITA No…

Super Cassettes Industries Pvt Ltd, New Delhi vs. DCIT Central Circle-3, Delhi

ITA 2713/DEL/2023[2015-16]Status: DisposedITAT Delhi25 Sept 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…7 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws relied upon by him have considered and distinguished the judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610. The Ld Counsel submitted 193 | P a g e 194 ITA No…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Super Cassettes Industries Private Limited, Delhi

ITA 2512/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…7 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws relied upon by him have considered and distinguished the judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610. The Ld Counsel submitted 193 | P a g e 194 ITA No…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Super Cassettes Industries Private Limited, Delhi

ITA 2511/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…7 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws relied upon by him have considered and distinguished the judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610. The Ld Counsel submitted 193 | P a g e 194 ITA No…

Deputy Commissioner of Income Tax, Central Circle-3, Delhi vs. Bhushan Dua, New Delhi

ITA 2510/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…7 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws relied upon by him have considered and distinguished the judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610. The Ld Counsel submitted 193 | P a g e 194 ITA No…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Bhushan Dua, New Delhi

ITA 2509/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…7 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws relied upon by him have considered and distinguished the judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610. The Ld Counsel submitted 193 | P a g e 194 ITA No…

Doctor Bawitlung Zothankima, Aizawl vs. DCIT, Silchar

Appeal of the assessee is partly allowed for statistical purposes

ITA 212/GTY/2024[2021-22]Status: DisposedITAT Guwahati11 Aug 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 10(26)Section 250Section 68Section 69A

…s and have also perused the documents before us. The assessee’s challenge regarding the action of Ld. CIT(A) in enhancing the income has to be addressed first. It is seen that in a later case the Hon'ble Apex Court in the case of Nirbheram Deluram reported in 224 ITR 610 (SC) has mentioned as under: “The Supreme Court has held in Jute Corpn. of India Ltd. v. CIT [1991] 187 ITR 688 that the declaration of law is clear that the power of the AAC is coterminous with that of the ITO and if that is so, there appears to be no reason as to why the appellate authority cannot modify the assessment order on an additional g…

M/S Chhanabhai Kanjibhai Patel, Surat vs. Assistant Commissioner of Income Tax Circle 2(2)), Surat

In the result, appeal of the assessee is treated as allowed

ITA 757/SRT/2024[2017-18]Status: DisposedITAT Surat18 Jul 2025AY 2017-18

Bench: MS SUCHITRA RAGHUNATH KAMBLE (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 133(6)Section 143(3)Section 250Section 251(1)(a)Section 41(1)Section 68

…m to correct the AO not only with regard to a matter raised by the assessee but also with regard to a matter which has been considered by the AO and determined in the course of assessment. Further, the Hon’ble Court in case of CIT vs. Nirbheram Deluram (1997) 224 ITR 610 (SC) held that amounts relating to new ITA No.757/SRT/2024/AY.17-18 M/s Chhanabhai K Patel source of income of items not considered by the AO from the point of view of their assessability can be added by the CIT(A) in appeal before him. Therefore, it is clear from the word “enhance” used in Section 251 of the Act as well as the decisions of th…

ACIT., Central Circle-2(4), Hyderabad vs. Satyanarayana Reddy Manne, Hydreabad

ITA 472/HYD/2025[2017-18]Status: DisposedITAT Hyderabad30 Jun 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA M.V. Prasad andFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 153ASection 251(1)(a)

…i.e., 2017-2018 and 2018-2019 on the basis of number of months falls in each assessment year. Further, although, the learned CIT(A) rejected the contention of the assessee in light of decision of Hon'ble Supreme Court in the case of CIT vs., Nirbheram Deluram 224 ITR 610 (SC) and CIT vs., Shapoorji Pallonji Mistry (supra), but reliance sought to be placed by the ld. CIT(A) on the above two Judgments to hold that, the enhancement power of the CIT(A) extends to new sources of income which were not considered by the Assessing Officer during the course of the assessment proceedings is wholly misplaced and untenable.…

Satyanarayana Reddy Manne, Hyderabad vs. ACIT., Central Circle-2(4), Hyderabad

In the result, appeal filed by the Assessee is allowed and appeal filed by the Revenue is dismissed

ITA 382/HYD/2025[2017-18]Status: DisposedITAT Hyderabad30 Jun 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA M.V. Prasad and Shri K.S. Rajendra KumarFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 143(3)Section 153ASection 251(1)(a)

…i.e., 2017-2018 and 2018-2019 on the basis of number of months falls in each assessment year. Further, although, the learned CIT(A) rejected the contention of the assessee in light of decision of Hon’ble Supreme Court in the case of CIT vs., Nirbheram Deluram 224 ITR 610 (SC) and CIT vs., Shapoorji Pallonji Mistry (supra), but reliance sought to be placed by the ld. CIT(A) on the above two Judgments to hold that, the enhancement power of the CIT(A) extends to new sources of income which were not considered by the Assessing Officer during the course of the assessment proceedings is wholly misplaced and untenable.…

Mohit Gupta HUF, Delhi vs. ITO Ward 44(6), Delhi

ITA 2511/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Mar 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…7 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws relied upon by him have considered and distinguished the judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610. The Ld Counsel submitted 193 | P a g e 194 ITA No…

Chetna Sundaram, Janak Puri Delhi vs. DCIT, Circle 70(1), Delhi

ITA 2512/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…7 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws relied upon by him have considered and distinguished the judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610. The Ld Counsel submitted 193 | P a g e 194 ITA No…

Devender Kumar, Rohtak vs. ITO, Ward 1, Rohtak

ITA 2509/DEL/2024[2012-13]Status: HeardITAT Delhi06 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…7 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws relied upon by him have considered and distinguished the judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610. The Ld Counsel submitted 193 | P a g e 194 ITA No…

ACIT, New Delhi vs. Smt. Shashi Mehta, New Delhi

ITA 271/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Feb 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…7 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws relied upon by him have considered and distinguished the judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610. The Ld Counsel submitted 193 | P a g e 194 ITA No…

Paramasivam Mahalingam, Ghaziabad vs. ACIT, Central Circle-6, New Delhi

ITA 281/DEL/2020[2014-15]Status: DisposedITAT Delhi17 Jan 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…7 Taxmann 447 (Delhi High Court) d) Rai Bahadur Hardutroy Motilal Chamaria 66 ITR 443 (SC) e) Shapoorji Pallonji Mistry 44 ITR 891 (SC) 17.6 The Ld DR has drawn attention of the Bench to the Judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610 to argue that the powers of CIT(A) are wide and CIT(A) can make enhancement on new source of income. The Ld. Counsel for the assessee argued that the case laws relied upon by him have considered and distinguished the judgement of Supreme Court in the case of CIT v. Nirbheram Daluram 224 ITR 610. The Ld Counsel submitted 193 | P a g e 194 ITA No…

Suwalka and Suwalka Properties and Builders Pvt Ltd, Kota, Rajasthan vs. ACIT, Central Cirlce, Kota, Rajasthan

ITA 302/JPR/2024[2017-18]Status: DisposedITAT Jaipur03 Oct 2024AY 2017-18

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

For Appellant: Sh. Vijay Goyal, CAFor Respondent: Sh. Anup Singh, Addl. CIT
Section 115BSection 129Section 142Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 68Section 69A

…appellate authority is vested with all the plenary powers which the subordinate authority may have in the matter. A question regarding powers of the first appellate authority came up for consideration before the Supreme Court in CIT v. NirbheramDaluram [1977] 224 ITR 610/91 Taxman 181. Following their earlier decisions in Kanpur Coal Syndicate's case (supra) and Jute Corpn, of India Ltd.'s case (supra) their Lordships retterated that the appellate powers conferred on the Commissioner under section 251 could not be confined to the matter which had been considered by the ITO. In view of the above discussion, the a…

JCIT (OSD) Circle-2, Trichy vs. The Karur Vysya Bank Ltd., Karur

In the result, appeal filed by the Revenue for assessment year

ITA 635/CHNY/2020[2017-18]Status: DisposedITAT Chennai20 Sept 2024AY 2017-18

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 620/Chny/2020 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner Of Income M/S. Karur Vysya Bank, V. Tax, Finance &Control Dept., Circle -2(1), Erode Road, Trichy. Karur – 639 002. [Pan: Aaact-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita No.: 635/Chny/2020 िनधा"रण वष" / Assessment Year: 2017-18 M/S. Karur Vysya Bank, The Joint Commissioner Of V. Finance &Control Dept., Income Tax, Erode Road, Circle -2, Karur – 639 002. No.44, Williams Road, [Pan: Aaact-3373-J] Contanment, Trichy – 620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By : Shri. Ananthan, Ca & Smt. R. Lalitha, Ca Department By : Shri. Nilay Baran Som, Cit सुनवाई क" तारीख/Date Of Hearing : 05.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 20.09.2024 आदेश /O R D E R Per S. R. Raghunatha:

For Appellant: Shri. Ananthan, CA & Smt. R. Lalitha, CAFor Respondent: Shri. Nilay Baran Som, CIT
Section 145Section 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 36(2)(v)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 620/Chny/2020 िनधा"रण वष" / Assessment Year: 2017-18 Deputy Commissioner of Income M/s. Karur Vysya Bank, v. Tax, Finance &Control Dept., Circle -2(1), Erode Road, Trichy. Karur – 639 002. [PAN: AAACT-3373-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA No.: 635/Chny/2020 िनधा"रण वष" / Assessment Year: 2017-18 M/s.…

Deputy Commissioner of Income Tax, Circle-1(1), New Delhi, Delhi vs. Acore Consulting Pvt Ltd, Dlehi

In the result, the appeal of the Revenue in ITA No

ITA 1308/DEL/2024[2014-15]Status: DisposedITAT Delhi13 Aug 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri C.S. Anand, AdvFor Respondent: Shri Kanv Bali, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1308/DEL/2024[A.Y 2014-15] The Dy. C.I.T. Vs. Acore Consulting Pvt Ltd S -1, 2nd Floor, B-15, DDA Local Circle – 1(1) New Delhi Shopping Centre, Mayur Vihar - II Delhi PAN – AAFCA 5754 M (Applicant) (Respondent) Assessee By : Shri C.S. Anand, Adv Shri Sarthak Upadhyay Department By : Shri Kanv Bali, Sr. DR Date of Hearing : 07.08.2024 Date of Pronouncement : 13.08.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- With this appeal by the Revenue…

Parry Infrastructure Co P Ltd., Chennai vs. DCIT Corporate Circle 5(1), Chennai

In the result, the appeal filed by the assessee is partly-allowed

ITA 1653/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri Philip George, AdvocateFor Respondent: Shri Nilay Baran Som, CIT-DR
Section 143(2)Section 143(3)Section 14A

…nt of income in view of power vested in CIT(A) u/s.251(2) of the Act and also relying on the judgments of Hon’ble Supreme Court in the case of Jute Corporation of India vs. CIT, reported in [1991] 187 ITR 688 (SC), CIT vs. Nirbheram Deluram reported in [1997] 224 ITR 610 (SC) and State of Andhra Pradesh vs. Hyderabad Asbestos Cement Production Ltd., reported in [1994] taxmann.com 361(SC) and the Hon’ble Madras High Court in the case of Megatrends Inc vs. CIT reported in [2016] 74 taxman 197 issued enhancement notice u/s.251(2) of the Act dated 11.03.2019 and after reproducing the same show-cause notice in the app…