2007 (9) TMI 21

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....e Tax Act, 1961 (for brevity 'the Act') challenging the order dated 31.10.2006(A-1) passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'B' (for brevity 'the Tribunal) in ITA No. 27/Chandi/2006 in respect of assessment year 2002-03. The assessee has claimed that the following substantial questions of law would arise for determination of this Court:- a) "whether, on the facts and circu....

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....rown and nurtured on the agricultural land owned by the appellant by treating it as non-agricultural income.  c) Whether on the facts and circumstances of the case, the findings of ITAT are perverse and against the evidences on record thus unsustainable in law.  d) Whether the ITAT has misdirected itself in being influenced by irrelevant factors and applying erroneous criteria whil....