2009 (9) TMI 21

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....ADARSH KUMAR GOEL, J. - The assessee has preferred this appeal under Section 260A of the Income Tax Act, 1961 (for short, "the Act") against the order dated 19.12.2008 (Annexure A-7) passed by the Income Tax Appellate Tribunal, Chandigarh, Bench 'A', Chandigarh in I.T.A. No. 732/CHD/01 for assessment year 1997-98, proposing to raise the following substantial questions of law: "i)Whether the Ass....

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....TAT gravely erred in not relying upon the Labour Inspector's report dated 26.2.1997 as well as the attendance registers duly checked by the Labour Inspector on 18.2.1997 which clearly shows that the appellant was employing 25 persons in his factory premises? v)Whether the learned ITAT misread the evidence with regard to Labour Inspector's report dated 26.2.1997? 2. The assessee claimed deduc....

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....register. The evidence of the assessee was rejected concurrently by all the authorities. 3. The Tribunal observed: "In view of these facts, since at any stage, nothing has been produced/furnished evidencing that the assessee has actually manufactured anything, therefore, we have not found any infirmity in the impugned order. Our above view is also fortified by the following decisions: CIT vs....