2008 (12) TMI 36

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....ction 260A of the Income Tax Act, 1961 (for short, "the Act") against the order dated 16.1.2008 passed by Income Tax Appellate Tribunal, Chandigarh Bench 'A', in I.T.A. No.704/Chandi/2007 for the assessment year 2005-06, proposing to raise following substantial questions of law:- "1. Whether in the facts and in the circumstances of the case, the Hon'ble ITAT was right in upholding that provisions....