Held that Commissioner (Appeals) is not empowered to change provision of law qua item of which assessment was made. Therefore, in absence of such power, Commissioner (Appeals) could not have treated addition under section 69A and therefore, same was liable to be deleted Even otherwise since assessee had furnished confirmation of her husband by way of duly notarized affidavit regarding credit entries and lower authorities failed to discharge their onus by getting details from bank and therefore, addition under section 69A is directed to be deleted. (AY. 2011-12)