SHAKUNTLA THUKRAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This appeal has been preferred by the asses-see under section 260A of the Income-tax Act, 1961 (in short, "the Act"), against the order dated March 15, 2013, annexure A. 3, passed by the Income-tax Appellate Tribunal, Bench "B" Chandigarh (in short, "the Tribunal"), in I.T.A. No. 380/CHD/2010, claiming the following substantial questions of law:

(2.) We have heard learned counsel for the appellant and perused the record.

(3.) The Tribunal, vide order dated March 15, 2013, annexure A. 3, impugned herein while affirming the findings recorded by the Assessing Officer and the Commissioner of Income-tax (Appeals) held as under: