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TMI Blog2015 (5) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... of a judgement and order dated 20th February, 2004 relating to the assessment year 1998-99. The questions formulated at the time of admission of the appeal are as follows : "i) Whether the Tribunal was justified in law in holding that the deduction under Section 33AB of the Income Tax Act, 1961 as claimed by the appellant and accepted by the Assessing Officer and the Assessment Order dated March ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tea manufactured by the appellant for the purpose of export as made by the Commissioner of Income Tax without considering and/or dealing with the appellant's contentions in that behalf and as highlighted in the appellant's letter dated March 12, 2003 filed before the Commissioner of Income Tax ? iv) Whether in respect of one and the same activity the income can be subjected to two different prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs that the purchased amount is very trifling in comparison to the amount grown by the assessee and thus, it is not a case where it can be alleged that the purpose of maintenance of the garden by growing insignificant amount of tea in comparison to the final product is only a device to get the benefit of the section. In our opinion, a purposive interpretation of the aforesaid provision should be m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not very clear to us but 11% is also in a sense nominal compared to balance 89% which was admittedly grown and manufactured by the assessee himself. The added difficulty is that in the event we dissent from the judgement for which no proper reason had been advanced before us the matter has to be referred to a larger Bench. That exercise, being necessary, may be resorted to in an appropriate case. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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