2009 (12) TMI 918

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....N,J. Appeals filed under Section 260-A of the Income Tax Act against the order of the Income Tax Appellate Tribunal, Madras 'D' Bench, dated 17.2.2006 passed in I.T.A.Nos.1032 and 1033/Mds/2005. The revenue has come up on appeal against the common order of the Income Tax Appellate Tribunal, Madras 'D' Bench, dated 17.2.2006 passed in I.T.A.Nos.1032 and 1033/Mds/2005 in respect of....

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....irections in Ramraju Surgical Cotton Mills reported in (2007) 294 ITR 328. Subsequently also, the Supreme Court in its order dated 3.11.2009 made in Civil Appeal No.7297 of 2009 arising out of S.L.P.(Civil) No.2037 of 2009 in the case of COMMISSIONER OF INCOME-TAX, COIMBATORE VS. M/S.HINDUSTAN TEXTILES remitted the matter by observing as follows: "The narrow controversy is whether, on facts....

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....h has been delivered only on 21st July, 2009. The High Court would also consider the tests laid down by this Court in the case of Commissioner of Income Tax vs. Saravana Spinning Mills Private Limited reported in (2007) 293 I.T.R. 201 and Commissioner of Income Tax Vs. Ramaraju Surgical Cotton Mills, reported in (2007) 294 I.T.R. 328, while disposing of this case on merits. We express no opinion o....