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Income Tax | CIT(A) Cannot Convert Section 68 Addition Into Section 69A: ITAT Delhi

16 Oct 2026 · 1d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Delhi deletes ₹30 lakh addition after CIT(A) changed Section 68 to Section 69A without enhancement notice, exceeding appellate powers. The post CIT(A) Cannot Convert Section 68 Addition Into Section 69A: ITAT Delhi appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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