Section 254(1) of the income tax Act, 1961 — Appeal — Powers of Tribunal — Tribunal cannot enhance an assessment in an appeal by the assessee — The powers of the Tribunal in disposing of an appeal are set in very wide terms, but, at same time, in the absence of a cross appeal or cross objection by the Department, the Tribunal cannot enhance an assessment in an appeal by the assessee. accordingly, the Tribunal is not competent to give a finding which is adverse to the assessee and make the latter's position worse than before — Hitachi High Technologies Singapore Pte ltd. vs. Deputy Commissioner of income tax [2019] 202 TTJ (Delhi) 273