Income Tax Appeal No. 173 of 2011 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. --- Income Tax Appeal No. 173 of 2011 Date of decision: 20.7.2011 Uma Dutt Paliwal Prop. Paliwal Home Furnishers, Gohana, Panipat …. Appellant Versus Commissioner of Income Tax, Karnal ….. Respondent CORAM: HON’BLE MR. JUSTICE ADARSH KUMAR GOEL ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE AJAY KUMAR MITTAL --- Present: Mr. Rishab Kapoor, Advocate for 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 the order dated 30.7.2010, passed by the Income Tax Appellate Tribunal Delhi 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 the provisions of section 145 the findings are sustainable for charging the income from undisclosed sources under Income Tax Appeal No. 173 of 2011 2 Chapter VI without discharging the departmental onus to prove the source of such other income? (ii) Whether the Tribunal’s order is sustainable, for the additions made to the income of the assessee as income from other undisclosed sources can be considered as income from the business, which is eligible for deduction u/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 Tax Appeal No. 195 of 2011 (Vallabh Yarns Pvt. Ltd. v. Commissioner of Income Tax) decided on 14.7.2011. In the said case, the appeal preferred by the assessee had been dismissed. In view of the above, the appeal is dismissed. (AJAY KUMAR MITTAL) JUDGE (ADARSH KUMAR GOEL) July 20, 2011 ACTING CHIEF JUSTICE *rkmalik*