Commissioner of Income Tax, Bombay Vs. M/S.Tiecicom Pvt. Ltd.
EmailAppeal: Civil Appeal No. 658-60 of 1975
With
C.A.No. 6782/83.
With
C.A.No. 6782/83.
Petitioner: Commissioner of Income Tax, Bombay
Respondent: M/S.Tiecicom Pvt. Ltd.
Apeal: Civil Appeal No. 658-60 of 1975
With
C.A.No. 6782/83.
With
C.A.No. 6782/83.
Judges: R.S.PATHAK, C.J. & M.H. KANIA, JJ.
Date of Judgment: Sep 03, 1987
Appearances:
Mr. K.C. Dua and Ms. A. Subhashini Advocates for the Petitioner.
Mr. V.S. Desai, Sr. Advocate, Mr. V. Ganpule and Mrs. K. Agnihotri, Advocates for the Respondent.
Head Note:
FINANCE ACT, 1968:
Section 2(6)(d) – Finance Acts, 1969 and 1970; section 2(6)(c) – Reference – Question of fact or law – Assessee providing air-conditioning services in the building through air-conditioning apparatus – Whether the assessee was an “industrial company”? – It was a question of fact and not of law.
JUDGEMENT:
O R D E R
The Income tax Appellate Tribunal held in appeals filed by the ~4~ assessee relating to the assessment for the assessment years 1968-69, 1969-70, 1970-71 that in as much as the respondent supplied cool, filtered and chilled air through air conditioning apparatus to the lessees in the building under consideration, it was an “Industrial Company” within the meaning of section 2(6) (d) of the Finance Act, 1968 and Section 2 (6)(c) of the Finance Acts, 1969 and 1970, as it could be said to have engaged in the manufacture or processing of goods and therefore, the rate of tax applicable to the respondent was 55% and not at the rate of 65%. The application made by the Commissioner of Tax for reference of the question whether the respondent was an “Industrial Company” it terms of the definitions referred to to earlier was rejected by the Income Tax Appellate Tribunal on the ground that the question was one of the fact and not law. A reference application made by the commissioner of Income Tax to the HIgh Court was rejected on the same ground. In these appeals on the same ground. In these appeals against the order of the High Court declining to call for a statement of the case and rejecting the reference applications, we have heard learned Counsel for the parties and we are satisfied that the Income Tax Appellate Tribunal and the High Court was right in holding that the question is one of fact. Accordingly, we dismiss the appeal but without any order as to costs.
Appeal dismissed.
O R D E R
This appeal by the Commissioner of Income Tax relates to the assessment year 1974-75 and it is urged that the question whether the business carried on by the respondent-Company of providing air conditioning services with the aid of its air conditioning plant constitutes “manufacture or processing of goods” and that as such the assessee – respondent was an “industrial company” as contemplated under the Finance Act. For the reasons set forth in our order of today in our civil appeals Nos. 658 – 60 of 1975, we hold that the question sought to be raised in appeal is one of fect and not of law. The appeal is accordingly dismissed. There is no order as to costs.
Appeal dismissed.
The Income tax Appellate Tribunal held in appeals filed by the ~4~ assessee relating to the assessment for the assessment years 1968-69, 1969-70, 1970-71 that in as much as the respondent supplied cool, filtered and chilled air through air conditioning apparatus to the lessees in the building under consideration, it was an “Industrial Company” within the meaning of section 2(6) (d) of the Finance Act, 1968 and Section 2 (6)(c) of the Finance Acts, 1969 and 1970, as it could be said to have engaged in the manufacture or processing of goods and therefore, the rate of tax applicable to the respondent was 55% and not at the rate of 65%. The application made by the Commissioner of Tax for reference of the question whether the respondent was an “Industrial Company” it terms of the definitions referred to to earlier was rejected by the Income Tax Appellate Tribunal on the ground that the question was one of the fact and not law. A reference application made by the commissioner of Income Tax to the HIgh Court was rejected on the same ground. In these appeals on the same ground. In these appeals against the order of the High Court declining to call for a statement of the case and rejecting the reference applications, we have heard learned Counsel for the parties and we are satisfied that the Income Tax Appellate Tribunal and the High Court was right in holding that the question is one of fact. Accordingly, we dismiss the appeal but without any order as to costs.
Appeal dismissed.
O R D E R
This appeal by the Commissioner of Income Tax relates to the assessment year 1974-75 and it is urged that the question whether the business carried on by the respondent-Company of providing air conditioning services with the aid of its air conditioning plant constitutes “manufacture or processing of goods” and that as such the assessee – respondent was an “industrial company” as contemplated under the Finance Act. For the reasons set forth in our order of today in our civil appeals Nos. 658 – 60 of 1975, we hold that the question sought to be raised in appeal is one of fect and not of law. The appeal is accordingly dismissed. There is no order as to costs.
Appeal dismissed.
