2014 (4) TMI 1156

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..... the present case.
F.M. REIS AND Z.A. HAQ, JJ. Ms. Asha Dessai for the Appellant. A.F. Diniz for the Respondent. ORDER F.M. Reis, J. - Heard Ms. Asha Desai, learned Counsel appearing for the appellant and Shri. A. F. Diniz, learned Counsel appearing for the respondent. 2. The above appeal challenges the order passed by the Income Tax Appellate Tribunal in ITA No.63/PNJ/2013 dated 8th August, 2013. 3. Ms. Asha Dessai, learned Counsel appearing for the appellant has pointed out that the Tribunal exceeded its jurisdiction in going into the merits of the dispute, when such an exercise was not permissible in such an appeal. The learned Counsel has taken us through the impugned order passed by the ITAT and pointed out that there is a .....

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..... dustries Ltd. v. State of Bihar [1961] 12 STC 150, defined the word "production", albeit, in connection with the Bihar Sales Tax Act, 1947. The definition was adopted from the meaning ascribed to the word in the Oxford English Dictionary as meaning "amongst other things that which is produced; a thing that results from any action, process or effort, a product; a product of human activity or effort". From the wide definition of the word "production", it has to follow that mining activity for the purpose of production of mineral ores would come within the armpit of the word "production" since ore is "a thing", which is the result of human activity or effort. It has also been held by this court .....

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..... d supra, are thus clearly applicable to the facts of the present case. The ITAT in the impugned order dated 8th August, 2013 has rightly observed at para 8 thus : "8. We are of the opinion that the AO has examined the claim of assessee regarding additional depreciation on machinery and windmill and allowed the claim in the year under consideration. We are of the opinion that the ITO acted in accordance with the law and makes an assessment the same cannot be branded as erroneous by CIT simply because according to him the order have been not written elaborately. This view is also supported by the decision of Bombay High Court in the case of Gabriel Indian Limited 203 ITR 108. We are also of a view that when AO has made the inquiry and .....

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