2008 (8) TMI 979

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....DER Adarsh Kumar Goel, J. This appeal has been preferred by the assessee under section 260-A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'] against the order dated 10-1-2005 of Income Tax Appellate Iribunal. Amritsar (hereinafter referred to as 'the Tribunal') in IT Appeal No. 540 (ASK)/ 1998 for the assessment year 1991-92, proposing following substantial....

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.... Whether the compliance of rule of natural justice is mandatory by affording an opportunity to the petitioner to cross-examine the witnesses of the case, especially when the petitioner had discharge his onus of rebutting the rebuttal presumption under section 132(a) of the Income Tax Act? E. Whether in the facts and circumstances of the case, the Income Tax Tribunal was correct in confirm....

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....ng to tax the unexplained deposit in the name of Sunita Rani who was unmarried doughter of assessee. The assessment was completed. The Assessing Officer again initiated proceedings under section 147 of the Act and completed the assessment which was upheld by the CIT(A). The assessee challenged the said view before the Tribunal. The Tribunal held that addition based on unexplained cash enterted lin....