JIAUDDIN MOLLAH Vs. CIT. KOL-XVI

JUDGEMENT

(1.) The appeal is directed against a judgment and order dated 15th Jan., 2010 passed by the learned Income Tax Appellate Tribunal, Bench-A, Calcutta pertaining to the assessment year 2006-07 allowing an appeal of the revenue. The aggrieved assessee has come up in appeal. The question formulated at the time of admission of the appeal reads as follows: "Whether the learned Tribunal on the facts and in the circumstances of the case was justified in law in reversing the decision of the Commissioner of Income-Tax (Appeal) and upholding the addition of Rs.16,50,390.00 made by the Assessing Officer by invoking Sec. 194C(2) read with Sec. 40(a)(ia) of the Income Tax Act ?"

(2.) Mr. Dhar, learned Advocate appearing for the assessee submitted that the question has to be reformulated because the real controversy is "whether the view taken by the learned Tribunal that the four persons who received payments aggregating to Rs.16,50,390.00, acted as sub-contractor of the assessee is perverse ?"

(3.) Mr. Mitra, learned Advocate for the respondent has not disputed that the correctness of the aforesaid finding is the subject-matter of the appeal. In that view of the matter, the question is reformulated as above.