Yes, after examining the person who has sworn the affidavit u/s 131 of the Income-tax Act, 1961, if he feels that the content of the affidavit filed is contarary to the statement given.
He can test the veracity of the staments made on oath.
No ITO cannot refuse to accept the content of the affidavits unless and untill he brought on record any cogent material contarary to the contents. See following judgments
Once affidavit of third party is being filed the burden is on revenue to prove it otherwise. However in most of the case ITO sumarrily reject the contention of the Assessee but in appellate proceedings the affidavit is considered as a good evidence
since seven years i am alone paralyzed, even may i have refund from income tax dept.?'''''''''''''''
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