2009 (11) TMI 49

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....ORDER 1. This appeal has been preferred by the assessee under Section 260A of Income Tax Act, 1961 (for short, "the Act") against the order passed by Income Tax Appellate Tribunal, Bench 'B' Chandigarh in ITA No. 108/Chandi/2008 dated 31.12.2008, proposing to raise the following substantial questions of law:- "(i) Whether on the facts and circumstances, evidences on record and established princi....

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....rs of the authorities below in treating the declared income of son who being of age of majority and duly assessed individually as unexplained income of appellant from unknown sources which leads to double taxation being unwarranted? iv) Whether the order of the Tribunal is perverse and against the provisions of law" 2. The assessee filed return in pursuance of notice under Section 142 (1) declar....