TaxTMI 
TaxTMI 
2013 (1) TMI 158
X X X X Extracts X X X X
X X X X Extracts X X X X
....lick, Adv JUDGEMENT Per : Barin Ghosh, CJ : This appeal was filed, as claimed by the learned counsel for the assessee, by the Deputy Commissioner of Income Tax and as contended by the learned counsel for the appellant, by the Commissioner of Income Tax. Learned counsel for the appellant submitted that there was an inadvertent error on his part and, accordingly, the word "Deputy" was used as a p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er of Income Tax". 2. Before the Tribunal, the question was, whether the respondent assessee is involved in manufacturing activities in Uttarakhand from its industrial unit situate therein? The Assessing Officer found that the assessee is involved in manufacture and sale of fragrance. The Assessing Officer found that in order to complete the said manufacturing activity, respondent assessee is req....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r, respondent assessee produced before the Assessing Officer a flow-chart showing steps taken by the respondent assessee for producing the end product, which it sells. The flow-chart, thus produced, was not disputed by the Assessing Officer. On the other hand, he himself, on the basis of the flow-chart itself, came to the conclusion that the largest manufacturing activity takes place outside the S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ur is absorbed in the oil and the process requires repetition for the purpose of reaching perfection. That, at its industrial unit situate within the State of Uttarakhand, assessee undertakes those steps to obtain the product it sells, is not disputed in the appeal. A look at the flow-chart would amply demonstrate that the distilled oil obtained by the assessee from Uttar Pradesh does not remain d....