CIT v. Ramaraji Surgical Cotton Mills

294 ITR 328Supreme Court of India2007#4838 most cited

What is CIT v. Ramaraji Surgical Cotton Mills authority for?

The High Court's direction to the CIT(Appeals) to consider specific Supreme Court judgments implies that cases may be decided on merits by appellate authorities based on relevant precedents without necessarily remanding them to the Assessing Officer.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. Ramaraji Surgical Cotton Mills · CIT v. Sri Mangayarkarasi Mills Pvt. Ltd. · CIT v. Madura Coats · High Court · CIT(Appeals) · Assessing Officer · remand · reconsideration

Sections most often in play

Section 143(3)Section 30Section 31Section 35Section 35ASection 35ESection 37Section 37(1)

Judgments citing CIT v. Ramaraji Surgical Cotton Mills

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…15 (AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011-12) Page 340 of 484 31(1) or section 37(1) of the Act as has also been held in following cases: (i) CIT vs Saravana Spinning Mills (P) Ltd.: 293 ITR 201 (SC) (ii) Ramaraju Surgical Cotton Mills: 294 ITR 328 (SC) (iii) CIT v. Sagar Talkies Ltd.: 325 ITR 133 (Kar) (iv) CIT vs Sree Ayyanar Spinning and Weaving Mills Ltd.: 211 Taxmann 534 (SC) (v) CIT vs. Co-operative Sugars Ltd. 235 ITR 343 (Ker.) (vi) CIT vs. Udaipur Distillary Co. Ltd. (No. 3) 268 ITR 451 (Raj.) (vii) B and A Plantations and Industries Ltd. vs. CIT 171 CTR 266 (Gau.) (viii) DCIT v. M…

Sri Vasudeva Textiles Limited, Coimbatore vs. JCIT, Coimbatore

In the result, the appeal of the assessee is partly allowed

ITA 1689/CHNY/2000[1995-96]Status: DisposedITAT Chennai04 Mar 2016AY 1995-96

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita No. 1689/Mds/2000 "नधा"रण वष" / Assessment Year : 1995-96 M/S Sri Vasudeva Textiles Limited, The Joint Commissioner Of 2/167, Ellappalayam Post, V. Income Tax, Pogalur, Annur Via Special Range – I, Coimbatore – 641 697. Coimbatore – 18. Pan : Cq - 9240 (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. T. Banusekar, CAFor Respondent: Sh. N. Madhavan, JCIT
Section 143(2)Section 143(3)Section 147Section 148

…available on record. The replacement of ring frames, draw frames and carding machine was subject matter of consideration before the Apex Court in CIT v. Saravana Spinning Mills P. Ltd. (2007) 293 ITR 201 and in CIT v. Ramaraju Surgical Cotton Mills (2007) 294 ITR 328. The Apex Court held that (supra) and Ramaraju Surgical Cotton Mills (supra). Since both the 15 I.T.A. No.1689/Mds/2000 judgments of Apex Court were not considered by the lower authorities, this Tribunal is of the considered opinion that the matter needs to be reconsidered in the light of the judgments rendered by the Apex Court in Saravana Spin…

DCIT Cir 6(1), Mumbai vs. Infomedia 18 Ltd, Mumbai

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 4846/MUM/2013[2008-09]Status: DisposedITAT Mumbai08 Jan 2016AY 2008-09

Bench: S/Shri B.R.Baskaran (Am) & Ramlal Negi, (Jm) आमकय अऩीर सं./I.T.A. No.4069/Mum/2013 (ननधधायण वषा / Assessment Year-2008-09) बनाम/ Infomedia Press Ltd (Formerly Addl. Commissioner Of Income Tax, Known As Infomedia 18 Ltd), Range 6(1), Vs. Ruby House, A –Wing, Mumbai. J K Sawant Marg, Dadar West, Mumbai-400028 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4846/Mum/2013 (ननधधायण वषा / Assessment Year-2008-09) बनाम/ Dy. Commissioner Of Income Infomedia Press Ltd (Formerly Tax , Circle 6(1), Known As Infomedia 18 Ltd), Vs. Room No.506, 5Th Floor, Ruby House, A –Wing, Aayakar Bhavan, J K Sawant Marg, M K Road, Dadar West, Mumbai-400020 Mumbai-400028. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

…revenue expenditure could be answered only if the purpose of the expenditure is ascertained. In our view, the impugned issue requires to be examined in accordance with the decision rendered by Hon‘ble Supreme Court in the case of Saravana Spinning Mills Ltd (294 ITR 328) and also the decision rendered by the Special bench of Tribunal in the case of Amway India (111 ITD 112)(SB)(Trib). Accordingly, we are of the view that this issue requires fresh examination. Accordingly, we set aside the order of Ld CIT(A) on this issue and restore the same to the file of the AO with the supra. 3. The next issue contested by t…

Infomedia Press Ltd ( Formerly Known Infomedia 18 Ltd ), Mumbai vs. Addl CIT RG 6(1), Mumbai

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 4069/MUM/2013[2008-09]Status: DisposedITAT Mumbai08 Jan 2016AY 2008-09

Bench: S/Shri B.R.Baskaran (Am) & Ramlal Negi, (Jm) आमकय अऩीर सं./I.T.A. No.4069/Mum/2013 (ननधधायण वषा / Assessment Year-2008-09) बनाम/ Infomedia Press Ltd (Formerly Addl. Commissioner Of Income Tax, Known As Infomedia 18 Ltd), Range 6(1), Vs. Ruby House, A –Wing, Mumbai. J K Sawant Marg, Dadar West, Mumbai-400028 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.4846/Mum/2013 (ननधधायण वषा / Assessment Year-2008-09) बनाम/ Dy. Commissioner Of Income Infomedia Press Ltd (Formerly Tax , Circle 6(1), Known As Infomedia 18 Ltd), Vs. Room No.506, 5Th Floor, Ruby House, A –Wing, Aayakar Bhavan, J K Sawant Marg, M K Road, Dadar West, Mumbai-400020 Mumbai-400028. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

…revenue expenditure could be answered only if the purpose of the expenditure is ascertained. In our view, the impugned issue requires to be examined in accordance with the decision rendered by Hon‘ble Supreme Court in the case of Saravana Spinning Mills Ltd (294 ITR 328) and also the decision rendered by the Special bench of Tribunal in the case of Amway India (111 ITD 112)(SB)(Trib). Accordingly, we are of the view that this issue requires fresh examination. Accordingly, we set aside the order of Ld CIT(A) on this issue and restore the same to the file of the AO with the supra. 3. The next issue contested by t…