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. 01 of 2009 Commissioner of Income Tax, Haldwani, Nainital. ….….. Appellant. Versus M/s Mallikarjun Georesources Associates Dewalchaur, Rampur Road, Haldwani, Nainital. …….. Respondent Mr. Hari Mohan Bhatia, Advocate, present for the appellant. Mr. Anil Kumar Joshi, Advocate, present for the respondent. Hon’ble Prafulla C. Pant, J.Hon’ble Servesh Kumar Gupta, J. Oral : Prafulla C. Pant, J. This Income Tax Appeal, which is directed against order dated 31[st] of March, 2008, passed by Income Tax Appellate Tribunal, Delhi Bench “F”, New Delhi, in I.T.A. No. 5000/Del/2004 (Assessment Year 2002-03), involves following substantial question of law:- 1) Whether crushing of boulders before sale amounts to manufacturing for the purposes of exemption under Section 80IB of the Income Tax Act, 1961, available to the new industries established in the State of Uttarakhand, for Assessment Year 2002-03, as such, whether the deletion of addition made by the Assessing Officer is erroneous in law? 2) The same issue has already been answered against the Revenue by Division Bench of this Court, vide its judgment and order dated 07.07.2011, passed in ITA No. 33 of 2009. 2) 3) Following said judgment of Division Bench of this Court, in I.T.A. No. 33 of 2009, interpreting Section 80IB of Income Tax Act, 1961, this appeal is dismissed. 4) Accordingly, the appeal is dismissed. (Servesh Kumar Gupta, J.) (Prafulla C. Pant, J.) 20.06.2013 JM