raised
irresponsibility. The rampant and incorrect belief that filing of wrong affidavits is a harmless
exercise with no serious consequences may be based ... have the will and manpower to proceed
against each and every wrong affidavit filed by the parties. However the mere fact that the
"state
Assessing
Officer during the course of original assessment proceedings, has filed
wrong affidavit. In this regard it was submitted that the respondent
filed the true
draft of the affidavit, which contain
confirmation of the above stated false facts. He has directed that the
proposed affidavit should be furnished and incase ... does not want to commit a
second blunder by giving a wrong affidavit, the first being committed
in the statement given at his instance
wrong premises.
3. Because CIT(A) has erred in Confirming the addition of Rs 4,33,721 on
account of business expenses on wrong observation ... pointed out that the averments made in the
affidavit have not been found to be wrong. Ld. counsel pointed out that
assessee inherited land from
Income Tax Act, 1961
allegedly sent by registered post. An affidavit to this effect was filed. It
was contended that the receipt issued ... sent to the assessee at some wrong or even some incomplete address. The
assessee has filed an affidavit stating that he had not received
done in this case.
iv. The Learned A.O. has wrongly ignored the affidavits and
other evidence placed before him in this regard ... wrong.
AO also contended that undisclosed investment in these share
would have been made cannot be ruled out on the basis of an
affidavit
evidence. It is only claimed in
affidavits. In view of this factual position, the CIT (A) has wrongly accepted the
assessee's plea under ... failed to do
so. The CIT (A) has wrongly accepted the contents of the affidavits without
verifying the same. Ld. DR also submitted that
That the statement of Sh. Radhey Shyam Mittal and affidavit
is contradictory to the fact that the return filed by him after
auditing his books ... accounts by a C.A. voluntary and if any
wrong committed by Radhey Shyam Mittal then he should be
punished if his statement is found
Because, the learned Commissioner of Income Tax (Appeals) is
wrong in holding the important evidences/affidavit filed before
him under rule 46A , as afterthought/fabricated
relevant papers being inadvertently put in the wrong file,
no appeal had been filed. An affidavit of the Mr. Hemant is
attached herewith in support ... appeal has been filed by delay of
1163 days and as per affidavit of Mr. Hemant Kumar Gupta, Manager-
Taxation of the assessee company
