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TMI Blog2006 (3) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Commissioner of Income-tax (Appeals) that the assessee-company is to be treated as an industrial undertaking for the purpose of deduction under section 80J of the Income-tax Act, 1961?" - we answer the reference in favour of the Revenue and against the assessee X X X X Extracts X X X X X X X X Extracts X X X X ..... Poyilakkada Fisheries P. Ltd. cannot at all assist the claim of the assessee for relief under section 80-I. Rather the facts in the instant case are similar to the facts in the case of New India Fisheries Ltd. v. P.M. Mehra, ITO as reported in [1971] 82 ITR 765 (Bom)." On appeal by the assessee, the Commissioner of Income-tax (Appeals) reversed the order of the Income-tax Officer and thereafter, the Department went in appeal to the Tribunal, which has upheld the order of the first appellate authority. Hence, the reference at the instance of the Revenue. The only question, which falls for consideration before this court is: "Whether the assessee was an industrial undertaking within the meaning of section 80J(4)(iii) of the Act?" Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly I worked as Fishing engineer on board the trawlers of the company and now I am working as Shore Engineer. I am fully aware of the working of all the six fishing trawlers and the facilities available on the trawlers owned by the company. The following are the various activities carried on board the vessels Suhasini and Subhashini. 1. Setting the net, placing the net in water and dragging the net and catching shrimps. 2. Verifying and sorting out the catch according to the variety on board. 3. Be-heading the shrimps. 4. Washing and cleaning the materials caught with sea water. 5. Filling the materials in bags as per variety and cleaning in fresh waters. 6. Preparation of chemical water. 7. Dipping the shrimps bags in the chemical wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent on the basis of the facts. The Supreme Court made a reference to this judgment in the following terms: "The decision of the High Court in the case of Relish Foods [1989] 180 ITR 454 (Ker) has been set aside by this court in the case of CIT v. Relish Foods [1999] 237 ITR 59. In respect of Marwell Sea Food's case [1987] 166 ITR 624 (Ker), it was noticed by this court that the assessee therein had placed before the taxing authorities a detailed description of the process by which prawns were prepared for export and the appellate authorities had understood the various stages through which the prawns passed as processes involving production or manufacture." For these reasons, we answer the reference in favour of the Revenue and against the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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