Assessee company purchased immovable property at an auction from a bank.  Assessing Officer made an addition on account of unexplained source of this investment in property.  Tribunal remanded back matter to Commissioner (Appeals).  Commissioner (Appeals), being too intrigued, entered into another controversy on basis of statement of bank account of assessee that while making repayment of unsecured loan, there were certain repayments and also EMI of loan which were preceded by certain cash deposits and which were not explained. He also made an addition on account of said cash deposits in bank account. Commissioner (Appeals) being satisfied with additional evidences filed establishing genuineness of sources of investment in hands of assessee for purchase of property, travelled beyond mandate of Tribunal in first round of litigation.  On appeal the Tribunal held that  since Commissioner (Appeals) failed to put assessee on notice and questioned source of cash deposits in bank account and considered same as unexplained cash credits in books of account for year under consideration, impugned addition made by Commissioner (Appeals) on a new source in form of cash deposits was not sustainable. (AY. 2012-13)