RAVINDER PAL SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This appeal has been preferred by the assessee under section 260A of the Income-tax Act, 1961 (in short "the Act"), against the order dated June 21, 2011 (annexure A-3), passed by the Income-tax Appellate Tribunal, Chandigarh Bench "B", Chandigarh (hereinafter referred to as "the Tribunal") passed in I.T.A. No. 1150/Chd/2009 for the assessment year 2005-06 claiming the following substantial questions of law:

(2.) We have heard learned counsel for the parties.

(3.) The issue that arises for consideration in this case is whether the addition of Rs. 11,26,000 on account of donations collected by way of Sangat of U.K. and interest of Rs. 39,410 as made by the Assessing Officer and upheld by the Tribunal was justified. It was urged on behalf of learned counsel for the assessee-appellant that Baba Ji could not be produced earlier for cross-examination as he was out of India but could be produced now and the inference drawn on that basis was unjustified.