Sec. 251 of Income Tax Act, 1961—Appeal— CIT(A) ought to have asked the assessee to explain the source of investment and if not satisfied, then should have issued notice of enhancement, since the AO had no opportunity to examine the evidences, entire issue was restored to the file of CIT(A) and CIT(A) is directed to examine the evidences relating to the source of investment and after satisfying himself, should proceed further keeping in mind that the Assessing Officer has not made any addition u/s 69 - DHARAM BIR SINGH V/s ITO - [2020] 82 ITR (TRIB) 176 (ITAT-DELHI)