Cit (a)

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swati (Querist)
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17 February 2015 Suppose AO passess an order u/s 143(3) by making addition u/s14A expenses related to exepmt income The assessee wishes to file an appeal to CIT, Whether CIT Appeals at the time of passing an order pass an order in relation to other addition in reagrd to cost incurred forpower and fuel or sundry creditor not confirmed?? In other words can CIT (A) pass an order not covered in AO order

DrSANGITA PHD MBA(usa)CACSCWA

DrSANGITA PHD MBA(usa)CACSCWA (Expert)
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18 February 2015 CIT (A) will not go beyond the Grounds of Apppeal filed by you, i.e CIT will stick to the matter & issues raised by you in your appeal petition & he /she will not go beyond the issues raised in appeal by the assessee unless it is Utmost necessary & Required

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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18 February 2015 The CIT (A) can enhance the assessment because powers of CIT(A) is co-terminus with that of the AO. Pl see section 251(1) and explanation to subsection (2).

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