P.P.S. JANARTHANA RAJA, J.

1. The Revenue has filed the present appeals against the order of the Income-tax Appellate Tribunal under Section 260A of the Income-tax Act, 1961, raising the following questions of law:-

T.C.(Appeal) No.799/2005:-

"1.Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in holding that donations to the tune of Rs.75 lakhs made by the assessee to the All India Anna Dravida Munnetra Kazhagam could not be included in the undisclosed income of the block period ignoring relevant materials like absence of any list of donors at the time of search, the list furnished later on not showing the addresses and identity of the donors and the unreliable nature of the affidavits filed and relying on irrelevant material like the improbability of the assessee having earned such income in the absence of any specific source, without taking into consideration the provisions of section 68, 69 and 69A of the Income Tax Act ?

2. Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in holding that a sum of Rs.2.25 lakhs given by Shri. J.A.Richards could not be assessed