CHANDULAL J JAISWAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) WHETHER , on the facts and in the circumstances of the case, the Tribunal erred in holding that the income from the trucks G.T.A. 3482 and G.T.B. 6426 was properly added to the assessee's income?

(2.) WHETHER , on the facts and in the circumstances of the case, there was any material before the Tribunal to hold that the assessee, and not the persons in whose names the aforesaid two trucks were registered, was the owner of the trucks ?

(3.) WHETHER , on the facts and in the circumstances of the case, the Tribunal ought to have held that the mere rejection of the statements made by the persons in whose names the trucks were registered, could not lead to the conclusion that the assessee was the owner of the trucks ?