iTAT Cochin Bench has held that the Tribunal is empowered to adjudicate the matter - The Tribunal cannot place the assessee in a worst position than he was before the CIT(A) - If the CIT(A) failed to enhance the income of the assessee, then certainly, the Tribunal also cannot enhance the income for the simple reason that the Tribunal is not empowered to place the assessee in a worst position than he was before the CIT(A) - the assessee cannot be placed in a worst position than it was before the CIT(A) -
Regards
Prarthana Jalan
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