LAWS(MAD)-2013-7-305

COMMISSIONER OF INCOME TAX Vs. RPG TRANSMISSIONS LTD.

Decided On July 09, 2013
COMMISSIONER OF INCOME TAX Appellant
V/S
RPG Transmissions Ltd. Respondents

JUDGEMENT

(1.) T .C. (A.) Nos. 310 to 312 of 2007 are filed against the common order dated January 23, 2006, passed by the Income -tax Appellate Tribunal, Madras "A" Bench, in I.T.A. Nos. 751 to 753/Mds/2005. The appeals in T.C. (A.) Nos. 1388 to 1390 of 2007 have been preferred by the Revenue against the common order dated January 23, 2006, passed by the Income -tax Appellate Tribunal ("the Tribunal") in I.T.A. Nos. 1036 and 1058/Mds/2005 for the assessment years 1997 -98 and 2001 -02.

(2.) THE Assessing Officer completed the assessment in these cases, after complying with all the formalities by disallowing certain claims made by the assessee and by making additions. The appeals preferred by the assessee before the Commissioner of Income -tax (Appeals) as against the orders passed by the Assessing Officer were partly allowed. Challenging the same the assessee as well as the Revenue filed appeals before the Income -tax Appellate Tribunal. The Tribunal partly allowed the appeals filed by the assessee and dismissed the appeals filed by the Revenue. Aggrieved by the said order the Revenue has filed T.C. (A.) Nos. 310 to 312 of 2007. Likewise, T.C. (A.) Nos. 1388 to 1390 of 2007 are filed by the Revenue against the order dated November 17, 2006, passed by the Income -tax Appellate Tribunal in I.T.A. Nos. 1036/1058/1489/Mds/2005.

(3.) WITH regard to T.C. (A.) Nos. 1388 to 1390 of 2007, the following substantial questions of law were framed on October 31, 2007, at the time of admitting these appeals: