This document contains a case law from the Income Tax Appellate Tribunal (ITAT), Chennai, concerning unexplained credits for the assessment year 2005-06. It details an appeal filed by the assessee against an order related to the cost of construction of a house property. The case was restored to the Assessing Officer for re-adjudication due to the assessee's inability to produce certain evidence. This document is useful for assessees and tax professionals dealing with similar issues.