The Tribunal observed that the notice issued by the Inspector of Income-tax with the approval of the Commissioner (Appeals) showed the pre-determined mind of the Inspector and non-application of mind of the authorities and even the Inspector of Income-tax was not competent to issue such notice. Even otherwise, the Assessing Officer had examined all the issues with supporting evidence filed by the assessee which was a matter of record. The Commissioner (Appeals) did not bother to examine the materials which were already on record as certified by the assessee. The order was passed by the Commissioner (Appeals) in contravention of the directions of the Tribunal. Therefore, the enhancement notice was not sustainable in the eyes of law and resultantly the enhancement made by the Commissioner (Appeals) was not tenable.( AY.2012-13)