In the result, appeal of the assessee is allowed
Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasad
section 143(3) r.w.s 153A of the Act, cannot be enhanced. 16. That without prejudice even when enhancing the income, the learned CIT(A) has neither stated even the source of income or head of the income, which is stated to have been enhanced. Hence, the enhancement is illegal and bad in law. 17. That the order