Rectification u/s 154 - The Assessee filed a rectification...

Rectification u/s 154 - The Assessee filed a rectification application, which was dismissed by the CIT(A) based on the assumption of Tribunal's adjudication on the issue. - The Appellate Tribunal concluded that the CIT(A) had erroneously assumed that the issue of unexplained cash was adjudicated upon by the Tribunal. The Tribunal emphasized that the Tribunal's decision focused solely on the jewellery aspect, without any discussion on the unexplained cash addition. - CIT(A) directed for fresh consideration.