2008 (8) TMI 979

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..... een preferred by the assessee under section 260-A of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'] against the order dated 10-1-2005 of Income Tax Appellate Iribunal. Amritsar (hereinafter referred to as 'the Tribunal') in IT Appeal No. 540 (ASK)/ 1998 for the assessment year 1991-92, proposing following substantial questions of law :- A. Whether on the facts and .....

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..... unity to the petitioner to cross-examine the witnesses of the case, especially when the petitioner had discharge his onus of rebutting the rebuttal presumption under section 132(a) of the Income Tax Act? E. Whether in the facts and circumstances of the case, the Income Tax Tribunal was correct in confirming the addition of ₹ 70,100 on the basis of presumption as per the provision under secti .....

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..... ssee. The assessment was completed. The Assessing Officer again initiated proceedings under section 147 of the Act and completed the assessment which was upheld by the CIT(A). The assessee challenged the said view before the Tribunal. The Tribunal held that addition based on unexplained cash enterted lin the pass book of the daughter of the assessee, was justified. Reference was made to section 13 .....

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