2008 (12) TMI 37

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....al has been preferred by the assessee under Section 260A of the Income Tax Act, 1961 (for short, "the Act") against the order dated 9.5.2008 passed by Income Tax Appellate Tribunal, Chandigarh "A" Bench in I.T.A. No.1032 /(DEL) of 2006 for the assessment year 2002-03, proposing to raise following substantial questions of law:- "I. Whether the ITAT was justified in law in holding that appellant ....

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....est judgment of the Apex Court in the case of B.Des Raj Vs. CIT(SC)." IV. Whether, on the facts and circumstances of the case, the findings of the ITAT are perverse and against the evidences on record thus unsustainable in law." V. Whether the ITAT has misdirected itself in being influenced by irrelevant factors and applying erroneous criteria while deciding the issue of eligibility for clai....