- (1.) This is an appeal filed by the department against the Commissioner (Appeals)s order dated 10-5-1994 for the assessment year 1988-89 passed under section 251/143(3) of the Income Tax Act, 1961.
(2.) The appeal is time-barred by nine days. On the basis of the application dated 19-9-1994-and also as per the arguments advanced by the learned Departmental Representative, we condone the delay on merit and the appeal is admitted.
(3.) The department took the following ground in this appeal: "The learned Commissioner (Appeals) was not justified in directing the assessing officer to collect date to come to a finding whether the appellant-company did carry on Tea blending operation using the stipulated number of employees and thereby fulfil the requirement of section 80-I(2)(iv) when such business of Tea blending did not come under the expression manufacture or processing of goods to be able to enjoy the benefit of section 80-I".;