M.M. Kumar, J. - (1.) THE assessee has filed the instant appeal under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal, Chandigarh Bench SMC, Chandigarh (for brevity 'the Tribunal') passed in ITA No. 40/Chd/2006 18 -10 -2006 for the assessment year 2002 -03. It has been claimed that the following substantial questions of law would arise for the determination of this Court: 1. Whether not providing the report of the Income Tax Officer, Guwahati to the appellant specially when the entire case of the revenue authorities is based on the said report and even when asked for by the assessee in the course of assessment proceedings as well as before the appellate authorities amounts to violation of principles of natural justice;
(2.) WHETHER adequate opportunity of hearing or leading evidence was afforded to the appellant; Whether the learned Tribunal was right in law in holding that opportunity of cross -examining the said concern or not confronting the report of Income Tax Officer, Guwahati is not material as those are not the factors which have ultimately being defended by the assessee;
(3.) WHETHER the assessee has discharged his onus of proof placed under the Act; and;