9911796707
TMI Blog2007 (9) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... 07 of 2007 - - - Dated:- 6-9-2007 - M.M.KUMAR J. The assessee has approached this court by filing the instant appeal under Section 260A of the Income Tax Act, 1961 (for brevity 'the Act') challenging the order dated 31.10.2006(A-1) passed by the Income Tax Appellate Tribunal, Chandigarh Bench 'B' (for brevity 'the Tribunal) in ITA No. 27/Chandi/2006 in respect of assessment year 2002-03. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l was justified on facts and in law in confirming the action of the authorities below by erroneously treating the sale of wood from the trees grown and nurtured on the agricultural land owned by the appellant by treating it as non-agricultural income. c) Whether on the facts and circumstances of the case, the findings of ITAT are perverse and against the evidences on record thus unsustainable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ale of wood from the trees grown and nurtured on the agricultural land owned by the assessee was to be treated as non-agricultural income. This necessarily is a question of fact. The other questions are absolutely vague and do not fall within the meaning of substantial questions of law as envisaged by Section 260 A(1) of the Act. Moreover, order under challenge has already been upheld in the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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