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TMI Blog2010 (1) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... V. SHYLENDRA KUMAR J.- These appeals by the Revenue filed under section 260A of the Income-tax Act, 1961, are directed against the order dated June 23, 2009, passed by the Income-tax Appellate Tribunal in I. T. A. No. 1412/Bang/2008, for the assessment year 2004-05 and I. T. A. No. 1412/Bang/2008, for the assessment year 2005-06 respectively. 2. The Revenue is aggrieved by this order whereunder t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had affirmed this view but the Tribunal had instead indicated under the impugned order that it should be apportioned at 60 per cent. under the head "Income from house property" and 40 per cent, under the head "Income from business or profession". 4. Aggrieved by this redetermination of tax liability by the varied manner of apportionment of the income, the Revenue is in appeals before us. 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 109 CTR (Karn) 196 and also on the reported judgment of the Supreme Court in the case of East India Housing and Land Development Trust Ltd. v. CIT reported in [1961] 42 1TR 49 to submit that in a situation where the facility purpose is not substantial, the entire income should be taken as the income under the head "House property". 7. We find that neither the judgment relied upon by the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and conditions indicated in the agreement between the parties and if for the facilities provided 40 per cent. of the amount is apportioned, we do not think we can interfere in such findings, which is essentially a finding of fact, in an appeal under section 260A of the Act. 9. Even with regard to the shifting of the income from the head "Other sources" to the head "Business" though is a question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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