1961, in Chrestian Mica Industries Ltd. v. State of Bihar

Sa Packaging, Delhi vs. CIT- XI, New Delhi

In the result, assessment order dated 30

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 Vs. Commissioner Of Income Tax-Xi, M/S. Sa Packaging, C/O- Amit Sudershan & Associates, 907- New Delhi 908, 9Th Floor, Klj Tower North, Netaji Subhash Place, Pitampura, Delhi Pan : Abhfs3629M (Appellant) (Respondent) Appellant By Sh. Ashish Goel, Ca Respondent By Sh. Satpal Gulati, Cit(Dr) Date Of Hearing 21.09.2016 Date Of Pronouncement 18.11.2016 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against The Order Dated 19/02/2014 Passed By The Learned Commissioner Of Income Tax Under Section 263 Of The Income- Tax Act, 1961 (For Short ‘The Act’) For Assessment Year 2009-10. 2. The Original Assessment Was Completed By The Assessing Officer On 25/08/2011 Under Section 143(3) Of The Act Allowing The Deduction Of Rs.32,53,534/- Claimed By The Assessee Under Section 80Ic Of The Act. Subsequently, The Commissioner Of Income Tax Examined The Assessment Records & Observed That The Assessee Did Not Manufacture Any Article Or Thing, Which Is A Prerequisite For Claiming Deduction Under Section 80Ic Of The Act. Accordingly, He Issued A Notice

…a thing that results from any action, process or effort, a product; a product of human activity or effort" and this definition has been accepted by the Supreme Court in an earlier decision in the case ofChrestian Mica Industries Ltd. v. State of Bihar: [1961] 12 STC 150. The Court further held that the definition of the word ’production’ was 8 AY: 2009-10 wide enough to include the production of mineral ores and ores would fall within the expression "a thing”. Having held that the word "production" was much wider than manufacture, the Supreme Court felt that it was not necessary to examine the question whether th…

M/S. Sukripam Worldwide, New Delhi vs. ACIT, New Delhi

In the result assessee’s appeal is allowed

Bench: Shri J. Sudhakar Reddyay: 2010-11 Sukripam Worldwide Vs. Acit, Circle 59(3) S 205, Rajkamal Sadan New Delhi Preet Vihar, Commercial Complex New Delhi

…e position of law, therefore, was taken as settled. The reasoning given by the High Court, in the decisions noted by us earlier, is, in our opinion, unimpeachable. This court had, as early as in 1961, in Chrestian Mica Industries Ltd. v. State of Bihar [1961] 12 STC 150, defined the word "Production", albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word in the Oxford English Dictionary as meaning "amongst other things that which is produced; a thing that results from any action, process or effort, a product; a product of human activity or effor…

M/S Sa Packaging, New Delhi vs. CIT, New Delhi

In the result, assessment order dated

Bench: Shri I.C. Sudhir & Shri O.P. Kant Assessment Year: 2008-09 Sa Packing, Vs. Cit, N-8/B, Jungpura Extension, New Delhi. New Delhi. (Pan: Abhfs3629M) (Appellant) (Respondent) Assessee By: S/Shri Ved Jain & Ashish Chadha, Adv. Department By: Shri Bk Singh, Cit( Dr) Date Of Hearing : 07 .04.2016 Date Of Pronouncement: 14 :06.2016 Order Per I.C. Sudhir:The Revisional Order Under Section 263 Of The Income-Tax Act, 1961 Passed On 25.3.2013 Has Been Impugned By The Assessee.

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “G” NEW DELHI) BEFORE SHRI I.C. SUDHIR AND SHRI O.P. KANT Assessment Year: 2008-09 SA Packing, vs. CIT, N-8/B, Jungpura Extension, New Delhi. New Delhi. (PAN: ABHFS3629M) (Appellant) (Respondent) Assessee by: S/Shri Ved Jain & Ashish Chadha, Adv. Department by: Shri BK Singh, CIT( DR) Date of hearing : 07 .04.2016 Date of pronouncement: 14 :06.2016 ORDER PER I.C. SUDHIR: JUDICIAL MEMBER The revisional order under section 263 of the Income-tax Act, 1961 passed on 25.3.2013 has been impugned by the assessee. 2. The original assessment was completed by the Assessing…

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

…thing that results from any action, process or effort, a product; a product of human activity or effort” and this definition has been accepted by the Supreme Court in an earlier decision in the case of Chrestian Mica Industries Ltd. v. State of Bihar: [1961] 12 STC 150. The Court further held that the definition of the word ‘production’ was wide enough to include the production of mineral ores and ores would fall within the expression “a thing”. Having held that the word “production” was much wider than manufacture, the Supreme Court felt that it was not necessary to examine the question whether the mined ore wa…

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

…thing that results from any action, process or effort, a product; a product of human activity or effort” and this definition has been accepted by the Supreme Court in an earlier decision in the case of Chrestian Mica Industries Ltd. v. State of Bihar: [1961] 12 STC 150. The Court further held that the definition of the word ‘production’ was wide enough to include the production of mineral ores and ores would fall within the expression “a thing”. Having held that the word “production” was much wider than manufacture, the Supreme Court felt that it was not necessary to examine the question whether the mined ore wa…

Commissioner of Income Tax-IV vs. Delhi Press Patra Prakashan Ltd

…thing that results from any action, process or effort, a product; a product of human activity or effort” and this definition has been accepted by the Supreme Court in an earlier decision in the case of Chrestian Mica Industries Ltd. v. State of Bihar: [1961] 12 STC 150. The Court further held that the definition of the word ‘production’ was wide enough to include the production of mineral ores and ores would fall within the expression “a thing”. Having held that the word “production” was much wider than manufacture, the Supreme Court felt that it was not necessary to examine the question whether the mined ore wa…

Commissioner of Income Tax vs. M/S Delhi Press Patra Prakashan Ltd

…thing that results from any action, process or effort, a product; a product of human activity or effort” and this definition has been accepted by the Supreme Court in an earlier decision in the case of Chrestian Mica Industries Ltd. v. State of Bihar: [1961] 12 STC 150. The Court further held that the definition of the word ‘production’ was wide enough to include the production of mineral ores and ores would fall within the expression “a thing”. Having held that the word “production” was much wider than manufacture, the Supreme Court felt that it was not necessary to examine the question whether the mined ore wa…

The Commissioner of Income Tax vs. Delhi Press Patra Prakashan Lt

…thing that results from any action, process or effort, a product; a product of human activity or effort” and this definition has been accepted by the Supreme Court in an earlier decision in the case of Chrestian Mica Industries Ltd. v. State of Bihar: [1961] 12 STC 150. The Court further held that the definition of the word ‘production’ was wide enough to include the production of mineral ores and ores would fall within the expression “a thing”. Having held that the word “production” was much wider than manufacture, the Supreme Court felt that it was not necessary to examine the question whether the mined ore wa…

CIT vs. Delhi Press Patra Prakashan Ltd

…thing that results from any action, process or effort, a product; a product of human activity or effort” and this definition has been accepted by the Supreme Court in an earlier decision in the case of Chrestian Mica Industries Ltd. v. State of Bihar: [1961] 12 STC 150. The Court further held that the definition of the word ‘production’ was wide enough to include the production of mineral ores and ores would fall within the expression “a thing”. Having held that the word “production” was much wider than manufacture, the Supreme Court felt that it was not necessary to examine the question whether the mined ore wa…

Commissioner of Income Tax

…thing that results from any action, process or effort, a product; a product of human activity or effort” and this definition has been accepted by the Supreme Court in an earlier decision in the case of Chrestian Mica Industries Ltd. v. State of Bihar: [1961] 12 STC 150. The Court further held that the definition of the word ‘production’ was wide enough to include the production of mineral ores and ores would fall within the expression “a thing”. Having held that the word “production” was much wider than manufacture, the Supreme Court felt that it was not necessary to examine the question whether the mined ore wa…

Commissioner of Income Tax

…thing that results from any action, process or effort, a product; a product of human activity or effort” and this definition has been accepted by the Supreme Court in an earlier decision in the case of Chrestian Mica Industries Ltd. v. State of Bihar: [1961] 12 STC 150. The Court further held that the definition of the word ‘production’ was wide enough to include the production of mineral ores and ores would fall within the expression “a thing”. Having held that the word “production” was much wider than manufacture, the Supreme Court felt that it was not necessary to examine the question whether the mined ore wa…

Commissioner of Income Tax

…thing that results from any action, process or effort, a product; a product of human activity or effort” and this definition has been accepted by the Supreme Court in an earlier decision in the case of Chrestian Mica Industries Ltd. v. State of Bihar: [1961] 12 STC 150. The Court further held that the definition of the word ‘production’ was wide enough to include the production of mineral ores and ores would fall within the expression “a thing”. Having held that the word “production” was much wider than manufacture, the Supreme Court felt that it was not necessary to examine the question whether the mined ore wa…