2013 (12) TMI 1008

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....that an assessee had, for both these years, filed returns wherein expenditure incurred towards replacement of machinery was claimed as revenue outgo. Such claim was disallowed in the original assessment. Appeals of the assessee before CIT(Appeals) did not meet with any success. Further appeals of the assessee before Tribunal, also did not meet with any success. Assessee then moved the Hon'ble jurisdictional High Court and Hon'ble jurisdictional High Court held that the expenditure incurred on replacement of machinery was revenue expenditure relying its own decision in the case of CIT v. Janakiram Mills Ltd. 275 ITR 403. Thereafter, Revenue moved appeal before Hon'ble Apex Court. Hon'ble Apex Court, vide its order dated 9.4.2008, remanded th....

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....so placed on the decision of co-ordinate Bench of this Tribunal in the case of Super Spg. Mills Ltd. v. Jt. CIT [I.T.A. Nos. 414 to 416/Mds/2012] dated 27th November, 2012. 5. Per contra, learned D.R. submitted that even if the giving-effect orders of the CIT(Appeals) were considered to be appealable, it was the original demand which stood revived by virtue of CIT(Appeals)'s orders. According to him, case of the assessee was not that it had paid the full tax as demanded in the original notice of demand, pursuant to the original assessments, which was later refunded to it based on appellate orders. Assessee never paid any money as per the original demand. Therefore, according to him, during the period in which appeals were in vogue, the o....

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.... to the order of the Commissioner of Income Tax (Appeals)-I, Coimbatore's No.107/09-10 dated 28-03-2011, the total income determined in the revision order dated 05.09.2005 by giving effect to the order of the High Court, Madras for the A.Y. 1995-96 is revised as under:-               xxxxxxxxxxxxxxxxxxxxxxxxxx" The last item is the interest under Section 220(2) in the revised determination of total income. The Section under which giving-effect orders were passed by the Assessing Officer has not been mentioned. It is not as though these are orders passed only for levying interest under Section 220(2) of the Act. The orders show revised computation of total income based on....