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2018 (2) TMI 437

Head Note / Extract:
Unexplained cash credits - Held that:- AO has made the addition under section 68 of the IT Act. However, learned CIT-A has modified the order and upheld the addition under section 69A. In this scenario it was incumbent upon the CIT-A who give proper notice and opportunity to the assessee regarding the intention to modify the section under which the addition was proposed. The interest of justice will be served if the matter is remitted to the file of the assessing officer. The assessing officer is directed to consider the issue afresh after giving proper opportunity of being heard to the assessee. Assessee stands allowed for statistical purposes

 


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