1 15.ITXA.6967-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.6967 OF 2010 The Commissioner of Income Tax – IIII Pune. ..Appellant. Versus Venugopal Foods Pvt. Ltd. ..Respondent. .... Mr. Vimal Gupta, for the Appellant. None for the Respondent. .... CORAM : J. P. DEVADHAR & A.R. JOSHI, JJ. DATED : 23 rd NOVEMBER, 2011. P.C. 1. The dispute in this appeal is whether the activity carried on by the assessee constitutes manufacturing activity for availing deduction under Section 80IA of the Income Tax Act, 1961 and whether the assessee is entitled to deduction under Section 80IA of the Act in the absence of furnishing correct Audit Report in Form No.10CCB along with the return of income. 2. The ITAT in para-8 of its order recorded a finding of fact that the assessee was engaged in the business of manufacturing biscuits by using various inputs in the factory belonging to the assessee. The 2 15.ITXA.6967-10 Tribunal has held that merely because the assessee manufactured the product for and on behalf of M/s Parle Products Ltd., it cannot be said that the assessee was not engaged in the manufacturing activity. The Tribunal has thus recorded a finding of fact and accordingly the Appeal cannot be entertained on the aforesaid question. 3. As regards the quantification of the deduction allowable under Section 80IA of the Act is concerned, the ITAT has restored the matter back to the file of the Assessing Officer for a fresh decision in accordance with law. 4. Since the ITAT has restored the matter to the file of the Assessing Officer, we do not think it necessary to go into the question regarding the quantification of the deduction. No doubt that the Assessing Officer would pass appropriate order after giving an opportunity to the assessee to rectify the errors, if any, in the Audit Report. 5. In this view of the matter, we see no reason to entertain the appeal. Accordingly, the appeal is dismissed. (A. R. JOSHI, J.) (J. P. DEVADHAR,J.)