- (1.) The Court : The appeal is directed against a judgment and order dated 14th August, 2009 passed by the Income Tax Appellate Tribunal "B" Bench, Kolkata in ITA No.620/Kol/2009 pertaining to the assessment year 2005 -06.
(2.) The revenue has come up in appeal.
(3.) The question formulated at the time of admission of the appeal is as follows: - "Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal erred in law in upholding the order of Commissioner of Income Tax (Appeal) in treating the business income of Rs.1,40,83,176/ -." ;