Commissioner Of Income Tax, Haldwani, Nainital v. M/S Mallikarjun Georesources Associates Dewalchaur, Rampur Road Haldwani, Nainital

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 20 of 2009 Commissioner of Income Tax, Haldwani, Nainital Vs …Appellant. M/s Mallikarjun Georesources Associates Dewalchaur, Rampur Road Haldwani, Nainital … Respondent Hon’ble B.S. Verma, J.Hon’ble Servesh Kumar Gupta,J Hon’ble B.S.Verma ,J (Oral) Mr. Hari Mohan Bhatia, Advocate, present for the appellant. Mr. Presh Tripathi, Advocate, present for the respondent. Learned counsel for the respondent has contended that similar controversy has been decided by a Division Bench of this Court in Income Tax Appeal No. 33 of 2009, Commissioner of Income Tax, Haldwani, Naintial vs. M/s Mallikarjun Georesources Associates Dewalchaur, Rampur Road, Haldwani, Nainital, decided on 07.07.2011. 2. Learned counsel for the appellant Mr. H.M.Bhatiya, has fairly conceded this fact and submitted that this appeal may also be disposed of in terms of earlier order passed by this Court. 3. Having heard learned counsel for the parties and having been satisfied that the controversy involved in the present Income Tax Appeal No. 33 of 2009, this Appeal No. 20 of 2009 is decided in terms of the judgment and order dated 07.07.2011 passed by this Court in Income Tax Appeal No. 33 of 2009. 4. It is held in the instant case, boulder, which is a stone, would remain a stone even after it is crushed and converted into grits/stone chips/powder. The activity of converting boulder into grits/stone chips/ powder may not be a manufacturing activity, but since such activity would be producing grits/stone chips/powder, the same would be production. 5. We accordingly, answer the question, raised in the appeal, against the Revenue, and dismiss the appeal. (Servesh Kumar Gupta, J) (B.S. Verma, J.) 20.11.2013 NP