COMMISSIONER OF INCOME TAX Vs. J. MAHALINGAM

JUDGEMENT

(1.) The following substantial questions of law are raised by the Revenue in the present Tax Case Appeal preferred as against the order of the Income Tax Appellate Tribunal, Chennai 'B' Bench dated 18.09.2009 passed in ITA.No.1115/Mds/2009 for the assessment year 2006-07.

(2.) The assessee entered into an agreement with one Chakravarthy and E.Umapathy on 10th October, 1995 in respect of the property situate in Puliyur village, Kodambakkam. The said Chakravarthy was the absolute owner of 3 grounds of land measuring about 7,200 sq.ft. The said Umpathy was the absolute owner of 2 grounds measuring about 4,800 sq.ft in the same property. At the time of registration of the document in favour of the above two persons, the vendor promised to furnish the copy of the proper layout plan to them. However, when the said parties found that there were no proper layout or even a rough sketch, leading to difficulties in identifying the boundaries, the purchasers viz., Chakravarthy and Umapathy approached J.Mahalingam, the assessee herein, seeking his services for getting necessary patta as well as for getting the necessary layout of the properties purchased by them.

(3.) Incidentally, it is a matter of record that the said J.Mahalingam is a practising Advocate. It is a matter of record that with the object of getting patta and layout, the owners of the property were stated to have entered into an agreement with J.Mahalingam. In pursuance of the agreement, the owners of the property handed over possession of this property to the assessee.