Section 68 Addition Set Aside: Authorities Ignored Evidence, Failed to Address Assessee's Appeal Memo Grounds.

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....Addition u/s 68 - non consideration of evidence - it is apparent that specific issue relating to the documents furnished by the assessee has not been addressed by the Authorities albeit a specific ground raised in the appeal memo - It is well settled law that reasons are the heart beat/soul of an order and any order passed by the quasi judicial Authority sans reasons is void ab initio - order set aside....