Find
Yes. The Commissioner (Appeals) can enhance an assessment, but only after giving you a chance to show cause against the enhancement.
ITR
Risk of the CIT(A) increasing the assessment
Updated . Every paid answer is checked by a CA. Free AI answers are labelled until a CA verifies them.
Provisions
Sec 251, Income-tax Act 1961
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.
Close
- Review weak points before appealing.
- If an enhancement notice comes, reply in detail.
- Attend the hearing.
- Appeal to the Tribunal if enhanced unfairly.
Connect now
A Savvy replies in minutes.
Fixed price before you pay. Your Savvy is paid only after you accept the work.
General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.