CIT(A) cannot treat addition made by AO U/s. 69C as made U/s. 69B

M/s Toffee Agricultural Farms Pvt. Ltd. Vs ITO (ITAT Delhi)

Coming to the question regarding action of the learned CIT (Appeals) to treat the reference u/s 142 for the purpose of Section 69B, I find merit into the contention of the assessee that there is no power conferred upon the learned CIT(Appeals) to assess a particular item under different provision of the Act what the Assessing Officer had done without giving a specific notice to the assessee regarding such action. The Revenue has not brought any material to suggest that the asse

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