Uma Dutt Paliwal v. Commissioner Of Income Tax,Karnal

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. --- Income Tax Appeal No. 173 of 2011Date of decision: 20.7.2011 Uma Dutt Paliwal Prop. Paliwal Home Furnishers, Gohana, Panipat Versus …. Appellant Commissioner of Income Tax,Karnal ….. Respondent CORAM:HON’BLE MR. JUSTICE ADARSH KUMAR GOELACTING CHIEF JUSTICE HON’BLE MR. JUSTICE AJAY KUMAR MITTAL --- Present:Mr. Rishab Kapoor, Advocatefor the appellant. --- AJAY KUMAR MITTAL, J. This appeal under Section 260A of the Income-Tax Act,1961 (for short “the Act”) has been filed by the assessee against theorder dated 30.7.2010, passed by the Income Tax Appellate TribunalDelhi Bench ‘H’, New Delhi (in short “the Tribunal”) in ITA No.3271/Del/2008, relating to the assessment year 2005-06. The following substantial questions of law have been claimed for determination of this Court: “ (i)Whether on the true and correct interpretation of theprovisions of section 145 the findings are sustainable forcharging the income from undisclosed sources underprovisions of section 145 the findings are sustainable forcharging the income from undisclosed sources under Chapter VI without discharging the departmental onus to prove the source of such other income? (ii)Whether the Tribunal’s order is sustainable, for theadditions made to the income of the assessee as incomefrom other undisclosed sources can be considered asincome from the business, which is eligible for deductionu/s 80-IB of the Income Tax Act, 1961?”additions made to the income of the assessee as incomefrom other undisclosed sources can be considered asincome from the business, which is eligible for deductionu/s 80-IB of the Income Tax Act, 1961?” Learned counsel for the appellant fairly states that the aforesaid issues are covered by the decision of this Court in Income TaxAppeal No. 195 of 2011 (Vallabh Yarns Pvt. Ltd. v. Commissioner ofIncome Tax) decided on 14.7.2011. In the said case, the appealpreferred by the assessee had been dismissed. In view of the above, the appeal is dismissed. (AJAY KUMAR MITTAL) JUDGE July 20, 2011*rkmalik* (ADARSH KUMAR GOEL) ACTING CHIEF JUSTICE