COMMISSIONER OF INCOME TAX Vs. FIESTA RESTAURANTS LTD

JUDGEMENT

(1.) THE assessee was served as long back as on 25th May, 1999, as seen from the acknowledgement now produced before us by the counsel for the Revenue. The assessee has not appeared through counsel, and no representative has been made on behalf of the assessee.

(2.) THE reference before us is at the instance of the Revenue. The assessment year is 1985-86. The question referred is :

(3.) THE view taken by this Court in that judgment is the same as the one taken by the apex Court in the judgment rendered by it subsequently in the case of Indian Hotels Company & Ors. vs. ITO (2000) 162 CTR (SC) 310 : (2000) 245 ITR 538 (SC), wherein it was held that there is no manufacture or processing of articles involved in the preparation of food packets in flight kitchen. The Court observed therein that :