MANPREET KAUR Vs. COMMISSIONER OF INCOME TAX, PATIALA

JUDGEMENT

(1.) The assessee has preferred this appeal under Sec. 260A of the Income Tax Act, 1961 (in short, "the Act") against the order dated 17.5.2013, Annexure A. 3 passed by the Income Tax appellate Tribunal 'B' Bench, Chandigarh (in short, "the Tribunal") in ITA No. 1223/CHD/2012 for the assessment year 2006 -07, claiming following substantial questions of law: -

(2.) A few facts relevant for the decision of the controversy involved as narrated in the appeal may be noticed. The appellant filed her return of income on 30.10.2006 declaring income amounting to Rs. 2,02,180/ - as per detail given below: -

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