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TMI Blog2012 (4) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Commissioner passed under section 263 of the Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the respondent-assessee can be said to be engaged in any production of manufacturing activity within the meaning of section 80-IC of the Income-tax Act, 1961 ? (3) Whether, on the facts and in the circumstances of the case, the respondent-assessee is entitled to deduction under section 80-IC of the Income-tax Act, 1961 ?" 2. The assessee claimed deduction under section 80-IC in respect of income derived from assembly of colour TV which was claimed to be "manufacturing activity" falling under section 80-IC(3) of the Act. The Assessing Officer allowed the said claim but the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch Electronics begins its manufacturing activity with effect from October 23, 2003, i.e., during the period beginning on the 24th day of December, 1997, and ending before the 1st day of April, 2007, in an industrial area at village Numalijolah under Silas- undarighopa mouza of North Guwahati circle in the District of Kamrup, Assam. The location of the manufacturing unit falls under Khasra No. 275 and 306 as notified, vide Notification No. 32 of 1999, dated July 8, 1999 of Central Excise. The authorised representative further submitted that M/s. I., Tech Electronics was covered under section 80-IC(2)(iii) of the Income-tax Act and the amount of deduction in this case was accordingly 100 per cent. of profits and gains derived by the unit for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt components and selling assembled products. These activities did not amount to "manufacturing". 6. Notice was issued and the assessee is represented by learned counsel, who supports the view taken by the Tribunal. He also relies upon the judg- ments of the Punjab and Haryana High Court in CIT v. Mahesh Chandra Sharma [2009] 308 ITR 222 (P&H) and of the Delhi High Court in CIT v. Jackson Engineers Ltd. [2010] 36 DTR 168 ; [2012] 341 ITR 518 (Delhi) holding that when a new and different article emerges having distinctive name, character and use, the process could be held to be manufacturing. In Mahesh Chandra Sharma [2009] 308 ITR 222 (P&H), reliance was placed, inter alia, on the judgments of the hon'ble Supreme Court in Gramophone ..... X X X X Extracts X X X X X X X X Extracts X X X X
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