2014 (9) TMI 792

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... against the order dated 11.06.2013, passed by the Appellate Tribunal, in ITA No.2310/Mds/2012. 2. The respondent/assessee is engaged in the business of manufacturing of tea and growing of cardamom and pepper. The respondent assessee filed return of income for the assessment year 2009-2010, which was taken up for scrutiny. The Assessing Officer while completing the assessment of income under Secti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner of Income Tax (Appeals), the Revenue preferred appeal to the Tribunal. 3. The Tribunal was of the view that the assessee was not felling trees for the sale of wood to any outsider for generating income and the fact that the cut trees are used for own consumption is admitted by the Revenue. The Assessing Officer, in his order, has categorically stated that the wood cut from the tree is used by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rused the documents as also the orders of the Commissioner of Income Tax (Appeals) and the Tribunal available on record. 5. On a perusal of the documents placed before this Court, it is evident that while the Commissioner of Income Tax (Appeals) based his findings on the judgment of the Supreme Court in Vishnudatta Antharjanam's case (supra), the Tribunal has arrived at the findings on the ba .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X