1 itxa2080-09+1 sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2080 OF 2009 AND INCOME TAX APPEAL NO.2084 OF2009 The Commissioner of Income Tax-10, Mumbai ..Appellant. V/s. M/s. LSR Speciality Oils Pvt. Ltd. ..Respondent. Ms. Suchitra Kamble for the appellant. Mr. K. Gopal with Jitendra Singh for the respondent. CORAM : J.P. DEVADHAR AND K.K. TATED, JJ. DATED : 14TH SEPTEMBER, 2011 P.C. :- 1. Whether the ITAT was justified in holding that the activity of processing the oil carried on by the assessee amounts to manufacturing or production of goods or articles eligible for deduction under Section 801 of the Income Tax Act, 1961 is the question raised in these appeals. 2. The ITAT has allowed the claim of the assessee by following its decision in the assessee's own case for AY 1996-97 to 1999-2000 and also for AY 2001-02. Counsel for the revenue states that the 2 itxa2080-09+1 appeals filed by the revenue against those assessment years have been dismissed for non removal of office objections. Thus, the orders passed by the ITAT for those assessment years have attained finality. No case is made out to find fault with the reasoning given by the ITAT for those assessment years. In this view of the matter, both the appeals are dismissed with no order as to costs. (K.K. TATED, J.) (J.P. DEVADHAR, J.)