Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
68 of the Act cannot be invoked under the statute, in support he placed reliance on the following judgments: 1. Punjab & Haryana High Court in the case of Commissioner of Income Tax-II v. Surinder Pal Anand in ITA No. 156 of 2010, dated 29.06.2010, AY. 2005-06. 2. Income Tax Appellate Tribunal, “SMC” Bench, Cochin in the case