![]() 2-IT(Inv.) dated while obtaining the statement and the subsequent utilization thereof while arriving at the chargeable income to tax? ![]() ![]() 132(4) Section 292C and provisions of Section 164 of Cr.P.C. Whether under the facts and circumstances of the case, there is abuse and mis-utilization of the powers and jurisdiction u/s 133A(3)(iii) r.w. Whether under the facts and circumstances of the case, the Tribunal order is sustainable, whereby the inferences drawn relying on the uncorroborated and unilateral statement recorded during survey u/s 133A, can it form the only basis for bringing to 'charge' (u/s 5) the amount as 'income'? 781/CHD/2009 for the assessment year 2006-07 claiming the following substantial questions of law:. This appeal has been preferred by the assessee under Section 260A of the Income Tax Act, 1961 (in short “the Act”) against the order dated (Annexure A-10) passed by the Income Tax Appellate Tribunal, Chandigarh Bench “A”, Chandigarh (hereinafter referred to as “the Tribunal”) in ITA No. For brevity, the facts are being extracted from ITA No. ![]() 396 and 407 of 2015 as according to learned counsel for the appellant, the issue involved therein is identical. The judgment of the court was delivered byĪjay Kumar Mittal, J.- This order shall dispose of two appeals bearing ITA Nos. ![]()
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