Ajay Kumar Mittal, J.

1. The appellant-assessee has filed the present appeal under Section 260A of the Income Tax Act, 1961 (in short, “the Act”) against the order dated 01.03.2016, Annexure A.3, passed by the Income Tax Appellate Tribunal, Chandigarh Bench “SMC”, Chandigarh (in short, “the Tribunal”) in ITA No. 59/CHD/2016, for the assessment year 2008-09, claiming following substantial questions of law:-

“(i) Whether under the facts and in the circumstances of the case, the lower authorities & ITAT have not committed illegality by passing the impugned orders?

(ii) Whether under the facts and in the circumstances of the case, the impugned orders are not liable to be set aside?

(iii) Whether under the facts and in the circumstances of the case, the Tribunal has not committed an illegality by wrongly appreciating the facts and legal aspects of present case?

(iv) Whether under the facts and in the circumstances of the case, the authorities below and ITAT have not committed error in taxing the amount thrice in the case of receipts relating to Rajeev Khurana?

(v) Whether under the facts and in the circumstances of the case, the authorities below have not committed an illegality in