ITA No.458 of 2009 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. ITA No.458 of 2009 Date of decision 1.2.2010 Commissioner of Income Tax II, Chandigarh ... Appellant Versus Jasbir Singh and others ... Respondents. CORAM: HON'BLE MR. JUSTICE M.M. KUMAR HON'BLE MR. JUSTICE RAKESH KUMAR JAIN Present: Ms. Urvashi Dhugga, Advocate for the appellant 1. Whether Reporters of local papers may be allowed to see the judgement ? 2. To be referred to the Reporter or not ? 3. Whether the judgement should be reported in the Digest ? M.M.KUMAR, J. The instant appeal has been filed against order dated 20.2.2009 passed by the Income Tax Appellate Tribunal, Chandigarh Bench B (for brevity 'the Tribunal') passed in ITA No.1020/Chandi/2008 in respect of the assessment year 2005-06. The Assessing Officer as well as the Commissioner of Income Tax (A) have assessed the purchases of fish worth Rs. 43,12,297/- being contract payment and has invoked the provisions of Section 40(a)(ia) of the Income Tax Act, 1961(for brevity 'the Act'). The Tribunal has, however recorded a firm finding of fact that no contractor was involved and an affidavit by a partner of the assessee- firm was also filed. There is nothing to the contrary to prove the statement made on affidavit to be false. The Tribunal has, however, opined that the Assessing Officer has proceeded on the assumption that a contractor was engaged and it cannot take the shape of evidence. It has rightly relied upon the judgement of Hon'ble the Supreme Court rendered in the case of CIT v. Daulat Ram ITA No.458 of 2009 2 Rawat Mal (1973) 87 ITR 349. Once the factual basis necessary for invoking the provisions of Section 40(a)(ia) of the Act is missing then it is not possible to opine that a substantive question of law within the meaning of Section 260A of the Act would arise for determination. The appeal is based on findings of fact and does not deserve admission. Accordingly, the appeal fails and the same is dismissed. (M.M.Kumar) Judge (Rakesh Kumar Jain) 1.2.2010 Judge okg