PAWAN KUMAR GARG Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The assessee has filed the present appeal under Section 260A of Income Tax Act, 1961 [for short 'the Act'] against the order dated 09.08.2017 (Annexure A-8) of Income Tax Appellate Tribunal, New Delhi [for short 'the Tribunal'] dismissing the appeal of the assessee. The assessment year involved is 2012-13.

(2.) According to the assessee, following substantial questions of law arise for consideration in appeal :-

(3.) The brief facts necessary for adjudication of the present appeal are that the assessee filed return declaring an income of Rs. 8,03,170/-. The case was selected for scrutiny. The Assessing Officer (AO), inter-alia, made additions of Rs. 30,91,580/- vide order dated 30.12.2014. Aggrieved of the assessment order, the assesee filed an appeal before the Commissioner of Income Tax (Appeals) [for short 'CIT(A)']. The CIT(A) partly allowed the appeal vide order dated 14.10.2016. The additions made amounting to Rs. 10,70,000/- and Rs. 4,00,000/- were upheld. Further appeal was filed before the Tribunal. The appeal was dismissed vide order dated 09.08.2017. Hence, the present appeal by the assessee.