The Tribunal held that the Commissioner (Appeals) ought to have asked the assessee to explain the source of investment and if he was not satisfied with the explanation, he should have issued notice of enhancement. However, he could not assess under a new source of income. Since the Assessing Officer had no opportunity to examine the evidence, the matter was remanded to the file of the Commissioner (Appeals). The Commissioner (Appeals) was directed to examine the evidence relating to the source of investment and after his satisfaction, proceed further.  (AY. 2009-10)