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2008 (11) TMI 723

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....hik, Standing Counsel for C. I. T. - appellant. Adarsh Kumar Goel, Revenue has preferred this appeal under Section 260-A of Income Tax Act, 1961 against the order of the Ld. Income Tax Appellate Tribunal, Chandigarh Bench "A" Chandigarh passed in ITA No.323/Chandi/2005 dated 25.05.2007 for the Assessment Year 2001-02, proposing to raise following substantial question of law :- "i) Whether....

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....r the assessment year in question. The Assessing Officer made addition to the returned income mainly on account of claim for wages being found to be not verifiable. On appeal of the assessee, CIT (A) made further additions. Finally, the issue was considered by the Tribunal. While considering the issue of addition on account of unverifiable wages, the Tribunal considered it appropriate to apply rea....