Section 69A, 69B, 148, 254 CHANDULAL AMRUTLAL SHAH (HUF) & ORS. vs. ITO May 4, 2020 ITAT SURAT AY 2000-01 & 2004-05. Supreme Court in the case of MCorp Global (P) Ltd. v. CIT  309 ITR 434 (SC) held that It is well-settled that the Tribunal is not authorized to take back the benefit granted to the assessee by the Assessing Officer. It has no power to enhance the assessment. In view of the statutory provisions. AO cannot enhanced the income originally assessed under section 143 (3) in set-aside proceeding in consequence of direction of the tribunal.