2000 (11) TMI 118

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....he Commissioner of Income-tax, Karnataka-I (hereinafter referred to as "the Revenue"), has preferred this appeal under section 260A of the Income-tax Act, 1961 (for short "the Act"), against the order passed by the Income-tax Appellate Tribunal (for short "the Tribunal"), dated October 30, 1998, relating to the assessment year 1987-88, raising the following question of law arising from the order o....

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....r section 263 of the Act and issued suo motu notice to the assessee and reversed the order of the Assessing Officer, after providing an opportunity to the assessee. The Commissioner revised the order of the Assessing Officer and held that the assessee only etched certain prints on the glass which did not involve any process of manufacture or production of an article or thing. Consequently, the Com....

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....processing involved in the production of the end-product. The same has been referred to by the Tribunal in para. 11 of the order, but the same was not elaborately referred to. A copy of the same has been produced before us as well. According to the assessee, it receives plain glassware in the form of tumblers and bottles for soft drinks and others. They are cleaned with water and are decorated on ....

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....ign on the stainless steel wire mesh screen. The design may be of one, two or three colours as per the requirements. Thereafter, these articles are manually placed in the annealing chamber (baking chamber). The temperature in the chamber is raised from room temperature to about 590 degrees centigrade and then gradually cooled down to room temperature. This manufacturing process takes about two and....