TaxTMI 
TaxTMI 
2012 (8) TMI 1019
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....der Section 260-A of the Income Tax Act, 1961 ('the Act') is directed against the judgment and order dated 13.07.2009 as passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur ('the ITAT') in ITA No.357/JU/2008 for the assessment year 2004-05. This appeal has been admitted on the following substantial questions of law: "(1) Whether the Tribunal was justified in disallowing the benefit available to assessee under Section 10B of the Income Tax Act and if so whether the view taken by the Tribunal is in conformity with the law laid down by their lordships of the Supreme Court in Income Tax Officer Vs. Arihant Tiles reported in (2010) 320 ITR 79 (SC)? (2) Having granted the benefit to the assessee u....
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....rt in Lucky Minmet's case: 226 ITR 245. The Assessing Officer also relied on a decision of ITAT in ITA No.86-87/JU/2004 in the case of Arihant Tiles and Marble. In appeal, the Commissioner of Income-Tax (Appeals), Udaipur ['the CIT(A)'] accepted the contention as urged on behalf of the assessee for allowing the claim under Section 10-B of the Act with reference to the fact that such claim had been allowed in respect of the assessee in the appellate orders passed for the assessment years 2001-02 and 2003-04. The ITAT, however, proceeded to accept the appeal filed by the revenue with the following observations and findings: "8. On careful analysis of the material made available before the Tribunal in the light of the s....
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....r, the Hon'ble Apex Court in the case of Lucky Minmat P. ltd [supra] has unambiguously held that mining of lime stones, marble blocks and cutting and sizing the same do not involve any manufacturing process. In the present case on hand, undisputedly the assessee is carrying on the activity of processing of rough marble slabs by edge cutting and polishing them before their export. So, in view of similarity of the facts in the present case on hand with that of the facts in the case of Lucky Minmat P. Ltd [supra], it is to be held that the activity of the assessee will not amount to manufacture, which word is used in sec. 10B. Therefore, under these facts and circumstances of the case, we are of the considered view that the reasoning given....
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....lab and tiles constitute manufacture or production in terms of Section 80-IA of the Act while distinguishing the decision in Aman Marble's case, and while observing, inter alia, held as under: "''What we find from the process indicated hereinabove is that there are various stages through which the blocks have to go through before they become polished slabs and tiles. In the circumstances, we are of the view that on the facts of the cases in hand, there is certainly an activity which will come in the category of "manufacture" or "production" under section 80-IA of the Income-tax Act...." The learned counsel for the revenue is not in a position to controvert the submissions so made on behalf of the assessee- appellant.....