Non-Issuance of Statutory Notice Under Sec 143(2) Upheld; Addition Under Sec 68 Confirmed Due to Lack of Evidence by Assessee.

Scrutiny assessment - Non-issuance of statutory notice u/s 143(2) - Addition u/s 68 - Notice was issued by Ld. AO and the service was effected through speed post. The receipts of same were on record. The presumption of truth is attached to the official records and the same is required to be rebutted by evidences. There is no evidences of the assessee to controvert the same. - AT .....

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