2009 (12) TMI 918

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....T JUDGMENT: K.RAVIRAJA PANDIAN,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....

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....urt in Janaki Ram Mills by giving certain directions 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: ....

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.... of Sri Mangayarkarasi Mills Private Limited (supra), which 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,....