TMI Blog2022 (3) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of Tribunal in assessee s own case or A.Y. 2013-14 [ 2020 (1) TMI 1371 - ITAT DELHI] held the issue to be covered in assessee s favour. Before us, Revenue has not placed any material on record to demonstrate that the facts in the case in the year under consideration and that of earlier years are different and distinguishable and further no material has been placed by the Revenue to demonstrate that the decision rendered by the Tribunal in assessee s own case in earlier years has been stayed/ set aside/ overruled by higher judicial forum. In such a situation, we find no reason to interfere with the order of CIT(A). Thus grounds of the Revenue are dismissed. - ITA No. 7551/Del/2018 - - - Dated:- 11-3-2022 - SH. ANIL CHATURVEDI, AC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ciation claimed by the assessee u/s 32(1)(iia) of the Act by holding that the activities undertaken by the assessee amount to Manufacture. a) Whether the Ld CIT(A), in holding that the activity of the assessee qualifies as Manufacture, has erred in not appreciating that the assessee is engaged in the business of storage, supplies distribution of Natural Gas and the activity of compression of gas in the course of such business does not result into a new or distinct object having a different character, chemical composition or integral structure. b) Whether the Ld. CIT(A) has erred in relying upon the decision of Hon ble ITAT in assessee s own case for AY 2007-08, not appreciating the fact that the term manufacture was introduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to domestic natural and commercial sector but it nowhere indicates that the assessee was in the business of manufacturing or producing the CNG. With respect to the assessee s submissions that it is engaged in the manufacturing of gas as excise duty is also been paid, AO was the view that the meaning of the term manufacture was different for Income Tax Act and for Central Excise Act and a person considered as manufacturer for the purposes of Central Excise Act may not be considered to be a manufacturer for the income tax purposes. He also noted that the activity of the assessee was only of compressing the natural gas and in the whole process, the input and output remains same i.e. natural gas and during the compressing process, the charact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of AO. 8. Learned AR on the other hand reiterated the submissions made before the lower authorities and supported the order of CIT(A). He further submitted that identical issue has already been decided by the Co-ordinate Bench of Tribunal in assessee s own case for A.Y. 2007-08, 2011-12, 2012-13, 2013-14 2014-15. He further submitted that against the order passed by the Tribunal for A.Y. 2007-08, Revenue had filed an appeal before the Hon ble Delhi High Court. Hon ble Delhi High Court dismissed the appeal filed by the Revenue on technical grounds. He thus supported the order of CIT(A). 9. We have heard the rival submissions and perused the material on record. The issue in the present ground of Revenue is with respect to all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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