Addition of gift & loan u/s 68 - if A.O. has not issued summons ...
Section 68: Unjustified Gift/Loan Additions if Assessing Officer Skips Summons or Verification; Appeal Confirmation Unwarranted.
August 4, 2012
Case Laws Income Tax AT
Addition of gift & loan u/s 68 - if A.O. has not issued summons to the donors/cash creditors or commission to ITO, Bhiwani, for further verification of the fact the addition confirmed by the CIT(A) is not justified - AT
View Source