COMMISSIONER OF INCOME TAX Vs. JANSONS AND CO

JUDGEMENT

(1.) The Income Tax Appellate Tribunal has referred the following questions of law under Section 256 (2) of the Income Tax Act, 1961 (hereinafter referred to as "Act") for the assessment year 1079-80 for opinion to this Court.

(2.) The brief facts of the case are as follows:The assessee/opposite party hereinafter referred to as 'assessee') was an exporter of Brassware. The assessment year involved is 1979-80. The assessee claimed weighted deduction under Section 35B (1A) as inserted by the Finance Act, 1978 w.e.f. 1.4.1978. It claimed to be a small scale exporter/However, the I.T.O. disallowed the claim. He held that the assessee's sphere of work was to purchase items from the local "Karigare"/"Karkhanedars'' and that it was not the original manufacturer and basically a process done of the items which were exported by it.

(3.) In appeal, the learned Appellate Assistant Commissioner confirmed the order of the Income Tax Officer on the same basis.