NARESH KUMAR Vs. COMMISSIONER OF INCOME TAX, PATIALA

JUDGEMENT

(1.) The present appeal under Sec. 260A of the Income Tax Act, 1961 (for short the 'Act') has been preferred by the assessee to challenge therein order dated 15.07.2015, passed by the Income Tax Appellate Tribunal, Division Bench, Chandigarh (for short the 'Tribunal').

(2.) The appeal pertains to the assessment year 2008-09.

(3.) According to the appellant, the present appeal raises the following substantial questions of law :- "1. Whether under the facts & circumstances of the case, the 'presumptive charge' of income u/s 44AF is distinguishable from arriving at 'chargeable income' u/s 29 of the Income Tax Act, 1961? 2. Whether on facts and in circumstances of the case, the decision of the Tribunal is against the ratio laid down by the Honourable Court in the case of CIT Vs. Surinder Pal Anand (2010) 48 DTR 135 (P&H) and hence violative of judicial discipline?"