BANGLA SWEET HOUSE Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THREE questions are sought to be referred in this application under Section 256(2) of the Income-tax Act, 1961. They are :

(2.) SO far as the first question is concerned, it is beyond dispute that the appellate authority does have the power to enhance the tax even in an appeal preferred by the assessee. It may be noted that the enhancement of income by the appellate authority in this case is under the same head of "Income".

(3.) THE petition is, accordingly, rejected.