ISHWAR PARKASH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE assessee has filed the instant appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chandigarh Bench SMC, Chandigarh (for brevity 'the Tribunal') passed in ITA No. 40/Chd/2006 18 -10 -2006 for the assessment year 2002 -03. It has been claimed that the following substantial questions of law would arise for the determination of this Court:

(2.) WHETHER adequate opportunity of hearing or leading evidence was afforded to the appellant;

(3.) WHETHER the assessee has discharged his onus of proof placed under the Act; and