Officer Fails to Justify Rejection of Evidence; No Addition Made u/s 68 Due to Lack of Examination.

Addition u/s 68 - Each investment has not been examined separately. No material has been gathered by the A.O. to contradict the evidence filed by the assessee. The A.O. merely rejected the evidences without proper reason - no addition - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X