TMI Blog2018 (8) TMI 1862X X X X Extracts X X X X X X X X Extracts X X X X ..... aged in carrying on business of cultivation of tea, which was an essential ingredient to be qualified for claiming deduction under section 80-IC the claim of that assessee was rejected - HELD THAT:- As brought to our notice that assessee company owned a Tea Estate situated in Silchar District of Assam. It was submitted before us that the assessee company, in order to utilize installed manufacturin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of I.T.A no.1140/Kol/2015) - - - Dated:- 29-8-2018 - SHRI A.T. VARKEY, JM AND DR. A.L. SAINI, AM For the Appellant :Shri P. J. Bhide, FCA For the Respondent :ShriA. Bhattacharya, Addl. CIT, DR ORDER Per Dr. A. L. Saini, AM: By way of captioned application, the assessee has sought to point out that a mistake apparent from record withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grow tea and does not have tea garden for plantation whereas the assessee company owns tea gardens and manufactures tea. Therefore, there is a difference so far the facts are concerned hence there is apparent error in the order of this Bench of the Tribunal and, therefore, the order needs to be recalled. However, ld. DR for the Revenue defended the order passed by the Tribunal and argued that thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ewajpur Tea Co. Pvt. Ltd. However, through this M.A., it was brought to our notice that in the case of M/s. Sewajpur Tea Co. Pvt. Ltd. it was only engaged in manufacturing of the tea and there was no dispute of the fact that it is a standalone manufacturing tea company and that company does not do the cultivation of tea and therefore, it did not had with it Garden Registration certificate which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pra) is not applicable to the assessee company under consideration, as facts of the assessee company is different as discussed above. Since we have relied on the decision of the Coordinate Bench of the Tribunal in M/s. Sewajpur Tea Co. Pvt. Ltd. to decide the issue in assessee s case, and it has been shown before us that case law is not applicable to the facts of the assessee s case, therefore, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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