2008 (11) TMI 356

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..... 260A of Income-tax Act, 1961, against the order of the learned Income-tax Appellate Tribunal, Chandigarh Bench "A", Chandigarh, passed in I. T. A. No. 323/Chandi/2005, dated May 25, 2007, for the assessment year 2001-02, proposing to raise the following substantial question of law: "(i) Whether, on the facts and in the circumstances of the case, the learned Tribunal was right in law in directing .....

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..... The Assessing Officer made addition to the returned income mainly on account of claim for wages being found to be not verifiable. On appeal of the assessee, the Commissioner of Income-tax (Appeals) made further additions. Finally, the issue was considered by the Tribunal. While considering the issue of addition on account of unverifiable wages, the Tribunal considered it appropriate to apply reaso .....

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