Assessment was  completed by the AO after making addition on the basis of loose slips and report of CBI that assessee-a manufacturer of pharmaceutical products, has sold products in market at rates higher than invoice price. Addition was made by AO without verification of books of accounts as the same were impounded by the CBI. The assessee filed affidavit under Rule 29 of the Income Tax (Appellate Tribunal) Rules, 1963 before the bench which were never be filed before any of the lower authorities. Thus, the matter was remitted back to the AO for further verification. (AY.  2005-06 to  2007-08)