ITR
Risk of the CIT(A) increasing the assessment
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Facts
Yes. The Commissioner (Appeals) can enhance an assessment, but only after giving you a chance to show cause against the enhancement.
Provisions and law
- Sec 251, Income-tax Act 1961The Commissioner (Appeals) can confirm, reduce, enhance or annul the assessment, after giving you a chance to be heard before any enhancement (2025 Act number to be confirmed).
Analysis
This is rare and usually happens when the record shows clear under-assessment. If you get an enhancement notice, reply fully with facts. Weak appeals on minor points carry some of this risk, so appeal on issues where the facts are on your side.
Conclusion
- Review weak points before appealing.
- If an enhancement notice comes, reply in detail.
- Attend the hearing.
- Appeal to the Tribunal if enhanced unfairly.
A Savvy can do this for you
Appeal to CIT(A), Form 35 (now Form 99)
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