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TMI Blog2014 (5) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in the Central Government Notification - Though the Assessee may be held to be manufacturing or producing articles or things from 1.4.1991 and ending on 31.3.1995, it is not engaged in manufacturing or production of articles or things which have been specified in the Notification published by the Central Government in the official Gazette - the deduction has been rightly disallowed - No assi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and for the assessment year 2002-2003. The Assessee's appeal for this assessment year was considered and heard alongwith the appeal of the Revenue being ITA no.30/PN/2007 which was directed against the order of the Commissioner of Income Tax (Appeals) dated 19.10.2006. That was in the case of very Assessee before us but the assessment year is 2003-2004. 2. In the present case we are not con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be a small scale industrial undertaking. In relation to the present appellant, it has not been held to be fulfilling the condition prescribed in this clause simply because it is manufacturing tobacco. If this was the case then being a small scale industrial undertaking it should have been held to be fulfilling the condition prescribed in Section 80IB(3)(ii) of the Income Tax Act, 1961. 4. The T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was a small scale industrial undertaking manufacturing tobacco, then, it ought to have fulfilled the condition of manufacturing and producing articles or things during the period beginning from 1.4.1995 and ending on 31.3.2002. Its case is admittedly not covered by this clause. If it was a non small scale industrial undertaking, then, it ought to have been manufacturing the articles or things s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallowance has been rightly confirmed throughout. 5. The appeal does not raise any substantial question of law. The circular relied upon and issued by Central Board for Direct Taxes is of no assistance to the Assessee because that is in relation to the incentive under Section 80IA for small scale industrial units commencing production after 1.4.1995. We do not see how this circular can carry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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