TMI Blog2017 (8) TMI 1482X X X X Extracts X X X X X X X X Extracts X X X X ..... he necessary details and came to a conclusion that deduction u/s 10BA is allowable. The article which the assessee was exporting are covered by eligible article or things. - Decided in favour of assessee. - D.B. Income Tax Appeal No. 65/2011 - - - Dated:- 22-8-2017 - MR. JUSTICE K.S. JHAVERI And MR. JUSTICE INDERJEET SINGH For the Appellant : Mr. Anuroop Singhi alongwith, Mr. Aditya Vijay For the Respondent : Mr. Sarvesh Jain ORDER 1. By way of this appeal, the appellant has challenged the judgment and order of the tribunal whereby the tribunal has dismissed the appeal of the department. 2. This court while admitted the matter has framed following substantial questions of law:- (1) Whether on the facts and in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant purchases semi finished furniture which requires further wood and other work of beautification and of artistic value. There apart, the other raw material, the wooden out of which is the main, and other i.e. grass, nails etc. are purchased. (ii) Thereafter various wooden items are added depending upon the designs, size, quality of the subjected item to be exported. (iii) After purchasing the semi finished goods and raw material, as stated above, the very first step is to assemble the same, if so required. Some time the semi finished furniture is required to be given further shape as per the desired exportable designs. (iv) Thereafter, punching done by hammering nails by hand. It may be noted that the nails are of spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been needed to manufacture artistic work. Hence the Ld. CIT was not having jurisdiction to record any such finding. Reliance is placed in the decision of Hon ble A.P. High Court in CIT V G.K. Kabra 211 ITR 336. 18. Lack of enquiry may justify the action to be taken by CIT u/s 263 of the I.T. Act but order can not be errenous on the ground of inadequate enquiry. Reliance is place to decision of Delhi H.C. in CIT v M/s. Sanbeam Auto Ltd 2009-T10L- 552 HC-Del. The Hon ble Delhi High Court in the case of CIT v Honda Siel Power Products Ltd. 235 CTR 336 held that onus on revenue is to rebut the presumption that A.O. has not applied the mind. In the instant case, the A.O. has made querries and considered the reply and hence it is clear that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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