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TMI Blog2009 (5) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... arrangements of pudas at collection centres, drying, gradation of bid leaves, putting them in the bags and thereafter their transportation do not amount to “processing” of tendu leaves within the meaning of S. 206C - activity undertaken by the assessee is neither a manufacturing activity nor a processing activity –Tribunal was justified in law in the holding that case of assessee clearly falls wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of law which read as under:- (i) "Whether on facts and in the circumstances of the case, the Tribunal was justified in law in the holding that the case of the assessee clearly falls within the preview of Section 44-AC of the Income Tax Act, 1961?" (ii) "Whether the Tribunal was justified in not deciding the case in view of the Hon'ble Supreme Court decision in the case of Union of India V/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to the present case. 6. Being aggrieved by the order passed by the assessing officer, the assessee preferred an appeal before CIT(A) who, concurred with the view taken by the assessing officer and opined that there were various operations after plucking of tendu leaves which involve processing also and hence, provisions of Section 44AC were not applicable. 7. Being aggrieved by the aforesaid o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the leaves dries down then they are again put into bundles and only then they are ready for sale and hence, processing is involved. 9. Mr. H.S. Shrivastava, learned senior counsel appearing for the assessee submitted that tendu patta is sold as tendu patta and characteristic of the same does not changed. Learned counsel has invited our attention to the decision rendered in the case of Natwarlal V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se acitivities do not amount to "processing" of tendu leaves within the meaning of section 206C of the Income-tax Act, 1961, for entitlement of certificate under Form No.27C of the Income-tax Rules, 1962." 10. We are in respectful agreement with the said view. In the result, we find no substantial question of law being involved to be adverted to in the present appeal and accordingly it stands dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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