Section 68 Income Tax Act: Affidavit Dismissed Without Merit Evaluation, Case Sent Back for Reconsideration by Officer. https://www.taxtmi.com/highlights?id=27749 Addition u/s. 68 - CIT(A) should not have rubbished the affidavit without going into the merits. Therefore in the interest of justice and fair play, we restore this issue to the files of the A.O. - AT en-us Thu, 03 Mar 2016 19:16:26 +0530 Thu, 03 Mar 2016 19:16:26 +0530 TaxTMI RSS Generator Section 68 Income Tax Act: Affidavit Dismissed Without Merit Evaluation, Case Sent Back for Reconsideration by Officer. https://www.taxtmi.com/highlights?id=27749 Addition u/s. 68 - CIT(A) should not have rubbished the affidavit without going into the merits. Therefore in the interest of justice and fair play, we restore this issue to the files of the A.O. - AT Highlights Income Tax Thu, 03 Mar 2016 19:16:26 +0530 https://www.taxtmi.com/highlights?id=27749