2014 (9) TMI 792

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....This appeal is preferred by the Revenue against the order dated 11.06.2013, passed by the Appellate Tribunal, in ITA No.2310/Mds/2012. 2. The respondent/assessee is engaged in the business of manufacturing of tea and growing of cardamom and pepper. The respondent assessee filed return of income for the assessment year 2009-2010, which was taken up for scrutiny. The Assessing Officer while compl....

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....income. Against the order of the Commissioner of Income Tax (Appeals), the Revenue preferred appeal to the Tribunal. 3. The Tribunal was of the view that the assessee was not felling trees for the sale of wood to any outsider for generating income and the fact that the cut trees are used for own consumption is admitted by the Revenue. The Assessing Officer, in his order, has categorically state....

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....ing counsel appearing for the appellant and perused the documents as also the orders of the Commissioner of Income Tax (Appeals) and the Tribunal available on record. 5. On a perusal of the documents placed before this Court, it is evident that while the Commissioner of Income Tax (Appeals) based his findings on the judgment of the Supreme Court in Vishnudatta Antharjanam's case (supra), th....