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Income Tax Additions u/s 68 Confirmed by CIT Appeals; Section 292B Inapplicable Due to No Error by AO.
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....Addition u/s 68 by the AO - CIT(A) confirmed the additions u/s 69 - The provisions of Section 292B of the I.T. Act, 1961 are not applicable because there is no mistake, the AO has made the addition u/s. 68 with the clear mind and after satisfaction - Additions stands deleted - AT....