2014 (7) TMI 1000

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....i ORDER P.C. 1. This appeal challenges the order passed by the Income Tax Appellate Tribunal dated 14th September, 2011. The assessment year in question is 1998-99. 2. Mr. Malhotra appearing on behalf of the revenue in support of this appeal submits that, the substantial question of law would arise from the wrong and erroneous inference drawn by the Tribunal as also the Commissioner of....

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.... as to whether the activities undertaken can be said to be "manufacture". The Assessing Officer in the second round and as is evident from the narration of the facts by the Tribunal once again was unsuccessful before the Assessing Officer. Therefore, he carried the matter in appeal. In appeal, the Commissioner of Income Tax (Appeals) directed once again a remand. The remand report was submitted by....

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....the silver was acquired by him. The assessee had carried on activity of manufacturing of Diamond Studded Silver Jewellery, he filed all the details by addressing various letters. That proved purchases, sales, consumption of silver in manufacturing of Diamond Studded Silver Jewellery, list of workers and that there were 10 workers in Diamond Division and 23 in Jewellery division. The clarifications....