LAWS(DLH)-2009-12-243

COMMISSIONER OF INCOME TAX Vs. JACKSON ENGINEERS LTD.

Decided On December 23, 2009
COMMISSIONER OF INCOME TAX Appellant
V/S
Jackson Engineers Ltd. Respondents

JUDGEMENT

(1.) THIS appeal was heard on the following two questions of law:

(2.) SANS unnecessary details, symptomatic facts for deciding the questions of law are recapitulated are as under:

(3.) INSOFAR as operation/activity undertaken by the assessee is concerned, which is described in detail above, it is a finding of fact which has been arrived at and it cannot be disputed. Such an activity would amount to manufacture. When we apply the principles laid down in various judgments explaining what amounts to "manufacturing activity" on the aforesaid fact, irresistibly conclusion would be that it would be treated as "manufacturing activity". In the case of assessee itself, this issue stands decided in its favour by the judgment of this Court deciding on 11th Aug., 2009 in IT Appeal No. 149 of 2001 and other connected cases. Relevant portion of that judgment reads as under: