TMI Blog1985 (4) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... nserted by the Finance Act, 1978, with effect from1-4-1978. The case of the assessee was that it was a small-scale exporter who maintained a show room for export articles and also made purchases of goods from various karkhanadars who in fact carried on the business as a cottage industry which is a small-scale industry owned by it. However, the ITO did not accept the submission. In appeal, the learned Commissioner (Appeals) upheld the order of the ITO. In doing so, he was influenced by the fact that the assessee did not have manufacturing licence or power connection or machinery. He noticed that in the balance sheet, fixed assets had been shown at Rs. 53,995 only. He took the view that the assessee was getting unfinished goods from artisans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d High Court had been relied upon. On the other hand, Shri M.K. Chakraborty, the learned departmental representative placed reliance on the orders of the income-tax authorities as also on the decisions of the Supreme Court in CWT v. Bishwanath Chatterjee [1976] 103 ITR 536 and Smt. Tarulata Shyam v. CIT [1977] 108 ITR 345. 9. We have considered the rival submissions as also the decisions, referred to above. Section 35B(1A) as inserted by the Finance Act, 1978, with effect from 1-4-1978, provides that the assessee should be engaged in the business of export of goods and should be either a small-scale exporter or the holder of an export house certificate. The assessee has claimed that it is a small-scale exporter. This expression has been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wazid Sons (P.) Ltd. Moradabad, the learned Commissioner (Appeals),Bareillyaccepted the assessee's submission for the assessment year 1979-80, a copy of the order being on the file. In the case of Bishwanath Chatterjee, the Supreme Court was explaining the meaning of the term 'belonging to the assessee' and in the case of Smt. Tarulata Shyam, the Supreme Court was only clarifying the principle of interpretation that there is no scope for importing into the statute words which are not there and that if there, been a casus omissus, the defect can be remedied only by legislation. These decisions cannot be availed of by the department on the facts of the present case. In the case of H.M. Sons, following the decision of the Hon'ble Allahabad Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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