CIT v. Emptee Poly Tarn Pvt. Ltd.

320 ITR 665Supreme Court of India2010#3472 most cited

What is CIT v. Emptee Poly Tarn Pvt. Ltd. authority for?

The Supreme Court recognizes that complex issues may necessitate reliance on prior Apex Court decisions. This case is cited alongside others for considering such complex matters.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2025.

Also referred to as

CIT v. Emptee Poly Tarn Pvt. Ltd. · section 133 · section 131 · section 133(6) · assistant commissioner · section 153 · section 153a · section 132 · section 15 · section 13 · section 147 · previous year · section 250 · complex issues · Supreme Court decisions

Sections most often in play

Section 1961Section 132Section 147Section 153ASection 250 of the Income Tax ActSection 131Section 131 of the Income Tax ActSection 132 of the Income Tax Act

Issues it is cited on

section 133section 131section 133(6)assistant commissionersection 153section 153asection 132section 15section 13section 147previous yearsection 25

Judgments citing CIT v. Emptee Poly Tarn Pvt. Ltd.

West Bengal State Electricity Distribution Co. Ltd., Kolkata vs. The DCIT, Cir-2, Kolkata

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 871/KOL/2015[2010-2011]Status: DisposedITAT Kolkata31 Oct 2017AY 2010-2011

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri P.M. Jagtap, AM & Shri S.S. Viswanethra Ravi, JM ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – II, Block DJ, Bidhan Nagar, Kolkata – 700 091 [PAN: AAACW6953H] DCIT, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 DCIT, Circle 2(2) Kolkata,..............…

DCIT, Cir-2(2), Kolkata vs. M/S West Bengal State Electricity Distribution Co. Ltd., Kolkata

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 1002/KOL/2015[2011-2012]Status: DisposedITAT Kolkata31 Oct 2017AY 2011-2012

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri P.M. Jagtap, AM & Shri S.S. Viswanethra Ravi, JM ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – II, Block DJ, Bidhan Nagar, Kolkata – 700 091 [PAN: AAACW6953H] DCIT, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 DCIT, Circle 2(2) Kolkata,..............…

DCIT, Cir-2(2), Kolkata vs. M/S West Bengal State Electricity Distribution Co. Ltd., Kolkata

In the result, both the appeals of the assessee are allowed while both the appeals of the revenue are dismissed

ITA 1001/KOL/2015[2010-2011]Status: DisposedITAT Kolkata31 Oct 2017AY 2010-2011

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Dcit, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 Dcit, Circle 2(2) Kolkata,...................…………………………………………Appellant Aayakar Bhawan, 7Th Floor, P-7, Chowringhee Square, Kolkata - 700069 West Bengal State Electricity Distribution Co. Ltd. ....................Respondent Bidyut Bhawan, Sector – Ii, Block Dj, Bidhan Nagar, Kolkata – 700 091 [Pan: Aaacw6953H] Appearances By: Shri Anand R. Baiwar, Cit Appearing On Behalf Of The Revenue. Shri N.K. Poddar, Sr. Advocate Appearing On Behalf Of The Assessee. Date Of Concluding The Hearing : September 12, 2017 Date Of Pronouncing The Order : October 31, 2017 Order Shri P.M. Jagtap, Am These Four Appeals, Two Filed By The Assessee Being Ita No. 871 & 872/Kol/2015 & Two Filed By The Revenue Being Ita No. 1001 & 1002/Kol/2015, Are Cross-Appeals Which Are Directed Against Two

Section 2Section 32(1)(iia)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri P.M. Jagtap, AM & Shri S.S. Viswanethra Ravi, JM ] I.T.A. No. 871 & 872/Kol/2015 Assessment Year 2010-11 & 2011-12 West Bengal State Electricity Distribution Co. Ltd. ...........................Appellant Bidyut Bhawan, Sector – II, Block DJ, Bidhan Nagar, Kolkata – 700 091 [PAN: AAACW6953H] DCIT, Circle 2(2) Kolkata,...................…………………………………………Respondent Aayakar Bhawan, 7th Floor, P-7, Chowringhee Square, Kolkata - 700069 I.T.A. No. 1001 & 1002/Kol/2015 Assessment Year 2010-11 & 2011-12 DCIT, Circle 2(2) Kolkata,..............…

DCIT, Circle-3, Kolkata, Darjeeling vs. Narendra Tea Company (P) Ltd., Kolkata

In the result, all the appeals of revenue are dismissed

ITA 1517/KOL/2014[2009-10]Status: DisposedITAT Kolkata24 May 2017AY 2009-10

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10A

…round reality in inserting section 2(29BA) in the Income Tax Law. The said definition was again applied by the Hon’ble Supreme Court in CIT V. Emptee Poly-Yarn Pvt. Ltd. (2010) “Green Tea” means the variety of manufactured tea commercially known as green tea; 320 ITR 665, 667 (SC). 33. The Assessee Company carries out its operations of blending, packaging and export of tea bags, tea packets and bulk tea packs in its modern factory, well equipped with all imported and sophisticated automatic plant and machineries with the help of over 100 workmen engaged on contract basis through M/s. Trot Pvt. Ltd. The manufactu…

DCIT, Chennai vs. M/S. Allianz Biosciences Pvt. Ltd., Chennai

In the result appeals of the Revenue for both the relevant assessment years 2009-10 & 2010-11 are partly allowed for statistical purposes as indicated herein above

ITA 2226/CHNY/2016[2010-11]Status: DisposedITAT Chennai09 May 2017AY 2010-11

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri T. Banusekar, CAFor Respondent: 12.04.2017
Section 143(1)Section 143(3)Section 144ASection 14ASection 250(6)Section 73Section 80I

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.2225 & 2226/Mds/2016 ("नधा"रणवष" / Assessment Years: 2009-10 & 2010-11) & C.O. Nos. 130 & 131/Mds/2016 Vs M/s. Allianz Biosciences Pvt. Ltd., The Deputy Commissioner of Income Tax, 1A, Owners Court, Corporate Circle 1(1), 22 Montieth Lane, Chennai -34. Egmore, Chennai – 600 008 PAN: AABCH2431G (अपीलाथ"/Appellant) (""यथ"/Respond…

DCIT, Chennai vs. M/S. Allianz Biosciences Pvt. Ltd., Chennai

In the result appeals of the Revenue for both the relevant assessment years 2009-10 & 2010-11 are partly allowed for statistical purposes as indicated herein above

ITA 2225/CHNY/2016[2009-10]Status: DisposedITAT Chennai09 May 2017AY 2009-10

Bench: Shri A.Mohan Alankamony & Shri Duvvuru Rl Reddy

For Appellant: Shri T. Banusekar, CAFor Respondent: 12.04.2017
Section 143(1)Section 143(3)Section 144ASection 14ASection 250(6)Section 73Section 80I

…आयकर अपील"य अ"धकरण, ‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी ए. मोहन अलंकामणी, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI A.MOHAN ALANKAMONY, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER आयकरअपीलसं./I.T.A.Nos.2225 & 2226/Mds/2016 ("नधा"रणवष" / Assessment Years: 2009-10 & 2010-11) & C.O. Nos. 130 & 131/Mds/2016 Vs M/s. Allianz Biosciences Pvt. Ltd., The Deputy Commissioner of Income Tax, 1A, Owners Court, Corporate Circle 1(1), 22 Montieth Lane, Chennai -34. Egmore, Chennai – 600 008 PAN: AABCH2431G (अपीलाथ"/Appellant) (""यथ"/Respond…

Biswajit Das, Bhubaneswar vs. ITO, Ward-1(1), Bhubaneswar

In the result, the appeal filed by the revenue is dismissed and the

ITA 493/CTK/2014[2010-11]Status: DisposedITAT Cuttack28 Feb 2017AY 2010-11

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri D.K.Pradhan, DR
Section 10Section 10BSection 2

…round reality in inserting section 2(29BA) in the Income Tax Law. The said definition was again applied by the Hon'ble Supreme Court in CIT V. Emptee Poly-Yarn Pvt. Ltd. (2010) "Green Tea" means the variety of manufactured tea commercially known as green tea; 320 ITR 665,667 (SC). 33. The Assessee Company carries out its operations of blending, packaging and export of tea bags, tea packets and bulk tea packs in its modem factory, well equipped with all imported and sophisticated automatic plant and machineries with the help of over 100 workmen engaged on contract basis through M/s. Trot Pvt. Ltd. The manufacturi…

ITO, Ward-2(2), Bhubaneswar vs. Biswajit Das, Bhubaneswar

In the result, the appeal filed by the revenue is dismissed and the

ITA 473/CTK/2014[2010-11]Status: DisposedITAT Cuttack28 Feb 2017AY 2010-11

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri D.K.Pradhan, DR
Section 10Section 10BSection 2

…round reality in inserting section 2(29BA) in the Income Tax Law. The said definition was again applied by the Hon'ble Supreme Court in CIT V. Emptee Poly-Yarn Pvt. Ltd. (2010) "Green Tea" means the variety of manufactured tea commercially known as green tea; 320 ITR 665,667 (SC). 33. The Assessee Company carries out its operations of blending, packaging and export of tea bags, tea packets and bulk tea packs in its modem factory, well equipped with all imported and sophisticated automatic plant and machineries with the help of over 100 workmen engaged on contract basis through M/s. Trot Pvt. Ltd. The manufacturi…

Asst CIT 16(3), Mumbai vs. K.P. Sanghvi & Sons, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 4588/MUM/2014[2009-10]Status: DisposedITAT Mumbai29 Sept 2016AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri Ramit Kochar, Am The Asst. Commissioner Of Vs. M/S K P Sanghvi & Sons, Income Tax -16(3), Matru 1301, Prasad Chambers, Mandir, Tardeo Road, Operahouse,Mumbai-4 Mumbai-400007 Pan:Aaafk8390F .. Appellant Respondent Appellant By .. Sri R P Meena Respondent By .. Sri K Shivram Date Of Hearing .. 29-09-2016 Date Of Pronouncement .. 29 -09- 2016 O R D E R Per Mahavir Singh, Jm: This Appeal By The Revenue Is Arising Out Of The Order Of The Cit (Appeals)-27, Mumbai In Appeal No.Cit(A)-27/Ac-16(3)/135/13-14 Dated 22.4.2014. Assessment Was Framed By The Acit- Circle 16(3), Mumbai For The Assessment Year 2009-10 Vide His Order Dated 28.3.2013 U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter “The Act”).

Section 143(3)

…n of Hon’ble Supreme Court in the case of Gen India Mfg. Co. 249 ITR 307 and the subsequent decisions of the apex Court in the case of Arihant Tiles and Marble (P) Ltd. 320 ITR 79 (SC), Vijay Ship Breaking Corpn. 314 ITR 309 (SC) and Empee Poly Yarn Pvt. Ltd. 320 ITR 665 to hold that t he assessee was engaged in the business of manufacturing of cutting and polishing rough diamonds and hence, it was eligible for deduction u/s 80 IA of the Act. Following the above said decisions, the appellant’s claim for additional depreciation u/s. 32(1) (ii) of the Act was allowed. As the facts obtaining in the current year are…

Bhavani Gems, Mumbai vs. DCIT 16(3), Mumbai

In the result, the assessee’s appeals are allowed in part in terms indicated hereinabove

ITA 6436/MUM/2011[2006-07]Status: DisposedITAT Mumbai20 Jun 2016AY 2006-07

Bench: Shri R. C. Sharma & Shri Pawan Singhआयकर अपील सं./I.T.A. Nos.6436 & 6437/Mum/2011 ("नधा"रण वष" / Assessment Years: 2006-07 & 2007-08) M/S. Bhavani Gems, Dy. Cit-16(3), बनाम/ 101, Prasad Chambers, Mumbai M. P. Marg, Opera House, Vs. Mumbai-400 004 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaafb 2302 G (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Reepal Tralshawala ""यथ" क" ओर से/Respondent By : Dr. Sandeep Goel सुनवाई क" तार"ख / : 21.3.2016 Date Of Hearing घोषणा क" तार"ख / : 20.6.2016 Date Of Pronouncement आदेश / O R D E R Per R. C. Sharma, A. M.: These Are The Appeals Filed By The Assessee Against The Order By The Ld. Cit(A) For The Assessment Years (A.Ys.) 2006-07 & 2007-08, In The Matter Of Order Passed U/S.143(3) & 143 R/W S. 147 Of The Income Tax Act, 1961. 2. Common Grievance In Both The Years Pertain To Decline Of Claim Of Additional Depreciation. In The A.Y. 2006-07, Scrutiny Assessment Was Framed U/S.143(3), Wherein After Calling Details Of Plant & Machinery So Installed During The Year, The Assessing Officer Has Allowed The Assessee’S Claim Of Additional Deprecation. Thereafter The (A.Ys. 2006-07 & 2007-08) M/S. Bhavani Gems Vs. Dy. Cit Assessment Was Reopended On The Plea That As Per The Decision Of Hon’Ble Supreme Court In The Case Of Gem India Mfg. Co. [2001] 249 Itr 307 (Sc), Cutting & Polishing Of Diamonds Did Not Amount To Manufacture/Production. Accordingly, Additional Deprecation Was Disallowed & The Order Of Ao Was Confirmed By The Cit(A).

For Appellant: Shri Reepal TralshawalaFor Respondent: Dr. Sandeep Goel
Section 143(3)Section 80

…ng or article or thing has to be examined for coming or reaching to any conclusion. The Supreme Court also referred to the new definition brought in statute in section 2(29BA). Similarly, the Hon'ble Supreme Court in CIT v/s Emptee Poly Yarn Pvt. Ltd., [2010] 320 ITR 665 (SC), came very heavily in stressing the fact that the Revenue must examine the process applicable to the product in question and not to go only by dictionary meaning for deciding this issue. 12. Thus, to determine whether the cutting and polishing of diamond amounts to manufacturing or production of any article or thing, various process through…

DCIT - 4(1), Mumbai vs. M/S. Balaji Filaments Ltd., Mumbai

In the result, appeal of the revenue is dismissed

ITA 934/MUM/2007[2003-2004]Status: DisposedITAT Mumbai27 Apr 2016AY 2003-2004
For Appellant: Shri Mayur Kisnadwala
Section 28Section 32(2)Section 70Section 72Section 80Section 80HSection 80I

…n in treating twisting and texturising of yarn is a manufacturing activity, thereby allowing assessee’s claim of deduction u/s.80IB. 6. The issue under consideration is covered by the decision of Hon’ble Supreme Court in the case of Emptee Poly-Yarn Pvt. Ltd. 320 ITR 665, wherein the Hon’ble Supreme Court held that twisting and texturising of partially oriented yarn is a manufacturing activity, insofar as thermo mechanical process embedded in process brings about structural change in yarn, therefore, makes process manufacture. Respectfully following the decision of Hon’ble Supreme Court, we do not find any infirm…

Commissioner of Income Tax – I

ITA/551/2013HC Delhi05 Feb 2015
Section 10B

…ds by a process which may or may not amount to manufacture. The word ―production‖ takes in all the by- products, intermediate and residual products, which emerge in the course of manufacture of goods. 15. In CIT versus Emptee Poly Yarn (P.) Ltd. (2010) 320 ITR 665, the thermo mechanical process that converts partially oriented yarn into textured yarn, which is a new and a distinct product or article was regarded as manufacture as it brings about a structural change in the yarn itself. Partially oriented yarn cannot be used in warp or weft but texturized yarn can be used. It was held that the structu…

Commissioner of Income Tax

The appeal is disposed of

ITA/141/2002HC Delhi22 Dec 2014
Section 260ASection 80Section 80HSection 88H

…Page 13 of 19 all the by-products, intermediate and residual products, which emerge in the course of manufacture of goods. 15. In CIT versus Emptee Poly Yarn (P.) Ltd. (2010) 320 ITR 665, the thermo mechanical process that converts partially oriented yarn into textured yarn, which is a new and a distinct product or article was regarded as manufacture as it brings about a structural change in the yarn itself. Partially oriented yarn cannot be used in warp or weft but texturized yarn can be used. It was held that the structur…

Commissioner of Income Tax

ITA/1223/2011HC Delhi20 Nov 2011
Section 10ASection 260A

…oods by a process which may or may not amount to manufacture. The word “production” takes in all the by-products, intermediate and residual products, which emerge in the course of manufacture of goods. 15. In CIT versus Emptee Poly Yarn (P.) Ltd. (2010) 320 ITR 665, the thermo mechanical process that converts partially oriented yarn into textured yarn, which is a new and a distinct product or article was regarded as manufacture as it brings about a structural change in the yarn itself. Partially oriented yarn cannot be used in warp or weft but texturized yarn can be used. It was held that the structure…