(1.) Heard learned counsel for the appellants and learned counsel for the Respondents.
(2.) The appeal has been filed by the assessee challenging the order of the Income Tax Appellate Tribunal, Patna Bench, Patna, passed on 27.04.2006 in IT (SS) A. No. 115/Pat/05 whereby the order dated 5.11.2004 of the Commissioner of Income Tax (Appeals)-I, Patna, passed in ITA No. 154/A-1/01-02 has been reversed and the order dated 27.06.2001 of the Deputy Commissioner of Income Tax, Central Circle-3, Patna regarding addition of Rs. 2,21,338/- and Rs.5,21,300/- in the income of the assessee under the head "Deposit in Bank Account' and further addition of Rs.93,819/- under the head "Construction of House Property' has been upheld.
(3.) The following substantial questions of law have been framed by this Court while admitting the appeal :-