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TMI Blog2022 (12) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... e AO invoked section 68 of the Act. We find merit into the contention of assessee that there is no power conferred upon the ld. CIT(A) to assess a particular item under different provision of the Act what the AO had done without giving a specific notice to the assessee regarding such action. Law does not permit for such change of provision of law. As per section 250 of the Act, the ld. CIT(A) is empowered to make further inquiry as he thinks fit or may direct the Assessing Officer to make further inquiry and report to the ld. CIT(A). As per section 251(1)(a) of the Act, in appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment, but there is no such power provided by the law that ld. CIT(A) could ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee filed her return of income for the assessment year 2011-12 on 30.03.2013 returning total income of ₹.2,35,280/-. During the course of remand proceedings relating to assessment year 2012-13, the assessee submitted certain working to show summary for cash transaction , individual capital account and balance sheet and copy of bank account statement of Tamilnad Mercantile Bank. On perusal of the bank statement, the Assessing Officer noted following credit entries: 15/10/2010 ₹. 8,28,000/- 31/10/2010 ₹. 3,00,000/- 31/10/2010 ₹. 3,00,000/- 4. The assessee has submitted before the Assessing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers of authorities below including paper book filed by the assessee. In this case, the Assessing Officer made addition of ₹.6,00,000/- as unexplained credit. However, the Assessing Officer has not mentioned the relevant section under which, the addition was made, but unexplained credit comes under section 68 of the Act. In the appellate order, in page No. 7, para (v), the ld. CIT(A) has noted that However, I am also in agreement with the appellant that the provisions of section 68 are not applicable to the appellant . Therefore, the ld. CIT(A) treated the addition of ₹.6,00,000/- as unexplained money under section 69A of the Act and confirmed the addition. Section 68 of the Act deals with unexplained Credit in the books of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act is liable to be deleted. 8. Over and above, when the Assessing Officer found credit of ₹.6,00,000/- (₹.3.00 lakhs each) in the bank statement and the assessee s husband Shri S. Sekar has furnished confirmation by way of duly notarized affidavit, the assessee has discharged the onus cast upon her. On perusal of the orders of authorities below, both the Assessing Officer and the ld. CIT(A) failed to discharge their onus by getting the details from the bank under section 133(6) of the Act. Considering the entire facts and circumstances of the case, the addition of ₹.6,00,000/- made by the ld. CIT(A) under section 69A of the Act is deleted. 9. In the result, the appeal filed by the assessee is allowed. Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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