UMAR FAROOQUI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) IN this appeal, following questions are proposed stating that these questions involved substantial questions of law :

(2.) QUESTION No. 1 relates to the notice whether notice issued under s. 158BC is illegal. The Tribunal has dealt with this question in para. 13 of its order. No such notice was even produced before the Tribunal. Without notice being produced, the Tribunal has justification not to allow the claim of the assessee that notice is illegal.

(3.) IN question No. 4, the issue involved is regarding addition of Rs. 50,000 on account of marriage.