TMI Blog2011 (10) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... ee will be entitled to additional depreciation on the machinery/equipment used for the said activity/purpose only if the RMC was sold to third parties. In case, RMC was partly sold and partly self utilized and the effect thereof on the question of additional depreciation will be also examined by the tribunal. - ITA No. 508 of 2011 - - - Dated:- 24-10-2011 - MR. SANJIV KHANNA MR. G.P.MITTAL JJ. For the Appellant: Ms. Rashmi Chopra, Adv. For the Respondent: Mr. Satyen Sethi and Mr. Arta Trana Panda, Advs. O R D E R This appeal by the Revenue under Section 260A of the Income Tax Act, 1961 (Act, for short) impugns the order dated 15th January, 2010 passed by the Income Tax Appellate Tribunal (tribunal, for short) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued by it were cleared. Assessing Officer is harping upon only one aspect that notice issued to Shri Subhash Chand returned back with a remark ?not known?, thereafter he did not take any steps to procure the presence of this person. According to the assessee, notice did not contain the father?s name of Shri Subhash Chand, that may be the reason for return of the notice otherwise on the bills raised by Shri Subhash Chand, his Mobile Number is available. He could have been contacted on this mobile number . 3. The aforesaid findings are findings of fact. These findings are not perverse and do not require interference in exercise of jurisdiction under Section 260A of the Act. 4. The second contention raised by counsel for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at mixing of R.M.C. is a manufacturing activity but if we look into this activity carried out by the assessee from the point of an expert who has laid down BIS standard placed on the paper book then it would indicate that it is a complicated affairs. The mixing of four products in prescribed ratio would result a different identifiable product which cannot be reconverted to its original shape. Hon'ble Supreme Court in the case of India Cine (supra) has considered cutting of a jumbo films rolls into small piece of films a manufacturing activity. If we analysis the facts of assessee's case, as per the ratios of Hon'ble Supreme Court's decision then its case is on a better footings. Therefore, we are of the opinion that Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd accept that in case RMC was used for construction activities which were undertaken by the respondent-assessee, the claim for additional depreciation cannot be allowed but in case RMC was sold to third parties as a commodity, then the respondent assessee is entitled to additional depreciation under Section 32(1) (iia) of the Act. Learned counsel for the parties also agree that the said aspect has not been examined by the tribunal in their order dated 15th January, 2010. 11. In the light of the aforesaid discussion the question is answered in favour of the Revenue to the extent that the tribunal has not dealt with and examined the question whether or not the RMC was sold by the assessee to third party buyers or was used by the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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