Dr. S. Chandrasekara Chandilya v. ACIT (2020) 84 ITR 46 (SN.) (Chennai)(Trib.)

S. 143(3) : Assessment-Income from undisclosed sources-Ad hoc addition basis of third party information-Matter remanded to the Assessing Officer. [S. 194J]

Tribunal held that  ad hoc addition on  basis of  third party information that assessee has received consultation charges in cash is held to be not permissible. Matter remanded to Assessing Officer to ascertain whether amount was part of  income declared by  assessee and if  so delete additions. (AY. 2012-13 to 2016-17)