2018 (11) TMI 1181

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..... cultural income in the relevant year i.e. assessment year 2008-2009 stands not considered by the authority below. Agricultural income alleged to have been generated from agricultural produce was through a proper banking channel, from the persons whose particulars stood disclosed. Even in the previous and succeeding years similar income was there from such source. From the bare reading of the or .....

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..... me Tax Appellate Tribunal is right in law and facts in upholding the treating of agriculture income as undisclosed source when the claim of the appellant has not been negated and moreover, agriculture income more than the said amount has been accepted in the preceding and succeeding assessment years? b) Whether the order of the ld. Income Tax Appellate Tribunal suffers from perversity becau .....

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..... open. 3. On the other hand, Mr. Vinay Kuthiala, learned Senior Counsel states that no question of law much less substantial questions of law arises in the present appeal. 4. Having carefully gone through the orders, passed by the authorities below and more specifically, the Commissioner of Income Tax and Income Tax Tribunal, Division Bench, Chandigarh, we are of the considered view that ther .....

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