Rengasamy Asaithambi v. ACIT (2025) 234 TTJ 890 (Chennai)(Trib)

S. 251: Appeal-Commissioner (Appeals)-Powers-Direction to AO beyond ground of appeal-Violation of natural justice-Failure to issue show cause notice-The directions of the CIT(A) are deleted. [S.69A]

CIT(A) having not issued any show-cause notice to the assessee as regards the source of the amount deposited by the assessee in his bank account over and above the impugned addition under S. 69A, which has been disputed in the appeal, the direction given by the CIT(A) to the AO to take suitable action in respect of the said excess deposit is not legally sustainable. (AY. 2017-18)

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