2009 (7) TMI 613

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....gment of the court. was delivered by 1. ADARSH KUMAR GOEL J. - The assessee has preferred this appeal under Section 260A of the Income-tax Act, 1961 (for short, "the Act") against the order dated June 13, 2008, passed by the Income-tax Appellate Tribunal, Delhi Bench "A", New Delhi, in I. T. A. No. 1419/DEL/04 for the assessment year 2000-01, proposing to raise the following substantial questio....

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.....5 lakhs in the year under consideration especially when the assessee is having more than 12 acres land on which no crop was cultivated except cultivation of safeda trees, produced photographs of safeda trees, produced some of the prominent villagers, namely, Sh. Jasi Ram, Sh. Balak Ram and others who had categorically stated that they knew Mahipal Singh from childhood and he had sold some 3-4 yea....