2022 (12) TMI 1014

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....y the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals) 10, Chennai dated 12.03.2020 relevant to the assessment year 2011-12. 2. The appeal filed by the assessee is delayed by 248 days in filing the appeal due to outbreak of Covid-19 pandemic and accordingly, the delay in filing the appeal is condoned and admitted for adjudication. 3. Brief facts of the case ....

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....00/- was also not given. Accordingly, the Assessing Officer reopened the assessment under section 147 of the Income Tax Act, 1961 ["Act" in short] and after following due procedures, the assessment was completed under section 143(3) r.w.s. 147 of the Act dated 29.12.2018 assessing total income of the assessee at Rs..8,35,280/- after making addition of Rs..6,00,000/- as unexplained credit in the ba....

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..... 7. Both the sides have been heard, perused the materials available on record and gone through the orders of authorities below including paper book filed by the assessee. In this case, the Assessing Officer made addition of Rs..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....

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....ed section 69A of the Act, it proves that the Assessing Officer invoked section 68 of the Act. I find merit into the contention of the ld. Counsel for the 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 Assessing Officer had done without giving a specific notice to the assessee regarding such action. I am of th....