GOPAL SINGAL Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This appeal has been filed by the assessee under section 260A of the Income-tax Act, 1961 (in short "the Act"), against the order dated June 15, 2000, passed by the Income-tax Appellate Tribunal, Chandigarh Bench, Chandigarh (hereinafter referred to as "the Tribunal"), in I.T.A. No. 55/Chandi/97, for the block assessment period from April 1, 1986, to October 31, 1996, raising the following substantial questions of law :

(2.) We have heard learned counsel for the parties and have gone through the record very carefully.

(3.) The aforesaid questions of law relate to the following additions made by the Assessing Officer during the course of the block assessment proceedings :