PROTIK PRAKASH BANERJEE,J. - (1.) ITA No.144 of 2018 is an appeal under Section 260A of the Income Tax Act, 1961 referred to hereinafter as "the said Act", at the instance of the Revenue which is the appellant. It is levelled against the order dated November 30, 2016 passed by the Learned Income Tax Appellate Tribunal, "A" Bench, Kolkata in IT(SS)A No. 19-22/Kol/2016 relating to Assessment Years 2009-2010, 2010-2011, 2012-2013 and 2013-2014.
(2.) By the said order the learned Tribunal was pleased to uphold the decision of the Commissioner of Income Tax (Appeals) and dismiss the appeals of the Revenue. In effect, the learned Tribunal held that the activity of making poultry feed, as carried on by the Assessee, was not a mere process of mixing, but that of manufacture. It was held that the Assessee was itself carrying on the complete activity, id est, from mixing, grinding till pollicisation of all the ingredients and that the raw materials once consumed thus, could not be reconverted into the same position, and that its utility got changed.In such view of the matter, the Learned Tribunal held that the action of the Assessing Officer of disallowing the deduction claimed by the Assessee under Section 80-IB (5) was not justified.
(3.) This court, while admitting the appeal, had framed the following substantial question of law: - "Whether the conclusion arrived at by the Tribunal that production of poultry feeds constitutes manufacture is perverse or not?" ;