TMI Blog2017 (4) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... e report dated 16.05.2013 wherein the AO has confirmed the finding of the JCIT on this issue. CIT(A) has also taken note of the fact that in the subsequent assessment year i.e, AY 2010-11 the AO himself has given deduction to the assessee for third party manufacture in the assessment order passed u/s. 143(3) of the Act on 30.03.2013. Since the JCIT and AO have confirmed that the claim made by the assessee under the head ‘third party manufacture’ was indeed executed by the assessee as per the specification of third party, however the goods/products were manufactured by the assessee using its own raw material, packing material etc. and has sold the finished products to such third parties after charging VAT and further, we note that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho did not allow third party manufacturing done by it u/s. 80IC of the Act was dismissed by the Tribunal taking note of the fact that the Ld. CIT(A) by the impugned order dated 13.09.2013 u/s. 154 of the Act has given relief to the assessee. However, the revenue by the instant appeal has challenged the action of the CIT(A) who has given relief to the assessee in the section 154 application moved by the assessee. 4. By filing the application u/s.154 of the Act before the Ld. CIT(A), against the order passed by the Ld. CIT(A) on 22.11.2012 the assessee stated that while computing deduction allowable u/s. 80IC of the Act to the assessee, manufacturing shown under the head Third Party Manufacture need to be considered as manufacturing done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w material and packing material and is charging job work against such manufacturing. 5. The Ld. CIT(A) after taking note of the JCIT s order u/s. 144A of the Act (supra) and after perusal of the paper book from which he noted that he has erroneously observed that the third party manufacturers were supplying raw materials to the assessee for production of their product and thereafter realizing his mistake which was apparent from the records, he rectified the same u/s. 154 of the Act and gave relief to the assessee under the head third party manufacture . Aggrieved, revenue is before us. 6. We have heard rival submissions and gone through the facts and circumstances of the case. We take note that in the appellate order of Ld. CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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