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Caress Beauty Care Products Pvt. Ltd., Chennai v/s The Deputy Commissioner of Income Tax, Chennai


Company & Directors' Information:- U C C CARE PRIVATE LIMITED [Active] CIN = U74899DL1986PTC024474

Company & Directors' Information:- R. D. M. CARE (INDIA) PRIVATE LIMITED [Active] CIN = U74899DL1993PTC056151

Company & Directors' Information:- P P PRODUCTS PVT LTD [Active] CIN = U32305WB1991PTC051091

Company & Directors' Information:- K K PRODUCTS LIMITED [Active] CIN = U31300DL1991PLC045521

Company & Directors' Information:- K B PRODUCTS PRIVATE LIMITED [Active] CIN = U51909MH2007PTC169627

Company & Directors' Information:- K G PRODUCTS PRIVATE LIMITED [Active] CIN = U51909PB2007PTC031201

Company & Directors' Information:- S S P PRODUCTS PRIVATE LIMITED [Active] CIN = U22110WB1974PTC210201

Company & Directors' Information:- M L B PRODUCTS PRIVATE LIMITED [Active] CIN = U74899DL1990PTC040990

Company & Directors' Information:- M M PRODUCTS LIMITED [Strike Off] CIN = U28994DL1992PLC050955

Company & Directors' Information:- M P K PRODUCTS PVT LTD [Active] CIN = U26919AS1994PTC004183

Company & Directors' Information:- G K PRODUCTS PRIVATE LIMITED [Active] CIN = U74899DL1991PTC043260

Company & Directors' Information:- N R PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U51109AS1998PTC005561

Company & Directors' Information:- C L PRODUCTS INDIA LIMITED [Active] CIN = U51909DL2002PLC116975

Company & Directors' Information:- K. S. A. PRODUCTS PRIVATE LIMITED [Active] CIN = U51220PB2014PTC039023

Company & Directors' Information:- CARESS BEAUTY CARE PRODUCTS PRIVATE LIMITED [Active] CIN = U24246TN1999PTC042634

Company & Directors' Information:- D. R. PRODUCTS PRIVATE LIMITED [Active] CIN = U52320DL2011PTC213508

Company & Directors' Information:- R S PRODUCTS PRIVATE LIMITED [Active] CIN = U74899DL1989PTC036603

Company & Directors' Information:- R R PRODUCTS PRIVATE LIMITED [Active] CIN = U24249HR1999PTC034291

Company & Directors' Information:- I G PRODUCTS PRIVATE LIMITED [Active] CIN = U74999WB2012PTC183503

Company & Directors' Information:- J S R PRODUCTS PRIVATE LIMITED [Active] CIN = U31908DL2007PTC170841

Company & Directors' Information:- C F C PRODUCTS PRIVATE LIMITED [Active] CIN = U28129DL1998PTC095531

Company & Directors' Information:- M S PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1993PTC055125

Company & Directors' Information:- B R PRODUCTS PRIVATE LIMITED [Active] CIN = U31909DL1999PTC100727

Company & Directors' Information:- S P B PRODUCTS LIMITED [Active] CIN = U51909DL1996PLC082631

Company & Directors' Information:- G K D PRODUCTS PRIVATE LIMITED [Active] CIN = U15431WB1998PTC086840

Company & Directors' Information:- M B R PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U17111WB1993PTC060806

Company & Directors' Information:- P D PRODUCTS PRIVATE LIMITED [Active] CIN = U23201DL2000PTC108462

Company & Directors' Information:- S K M PRODUCTS PRIVATE LIMITED [Active] CIN = U18101DL1998PTC093415

Company & Directors' Information:- H R PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U74899DL1978PTC009183

Company & Directors' Information:- V S PRODUCTS PRIVATE LIMITED [Active] CIN = U36900DL2008PTC185445

Company & Directors' Information:- B N D BEAUTY PRODUCTS PRIVATE LIMITED [Active] CIN = U24246MH2005PTC154155

Company & Directors' Information:- H K PRODUCTS LIMITED [Active] CIN = U51900GJ2015PLC085457

Company & Directors' Information:- E CARE INDIA PRIVATE LIMITED [Active] CIN = U72300TN2005PTC058342

Company & Directors' Information:- CARE & CARE PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U15203DL2011PTC215294

Company & Directors' Information:- S R K PRODUCTS PRIVATE LIMITED [Active] CIN = U51221KA1989PTC010032

Company & Directors' Information:- G M PRODUCTS PRIVATE LIMITED [Active] CIN = U74899DL1991PTC044687

Company & Directors' Information:- V T N PRODUCTS PVT LTD [Active] CIN = U51109WB1996PTC080094

Company & Directors' Information:- W S T Q PRODUCTS PRIVATE LIMITED [Active] CIN = U31300DL1999PTC102655

Company & Directors' Information:- J M K PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U24246OR2005PTC008446

Company & Directors' Information:- G S T PRODUCTS (INDIA) PRIVATE LIMITED [Strike Off] CIN = U31909TN2006PTC059575

Company & Directors' Information:- D K BEAUTY CARE PRIVATE LIMITED [Strike Off] CIN = U24246DL2011PTC213608

Company & Directors' Information:- S M P PRODUCTS PRIVATE LIMITED [Active] CIN = U25200DL2009PTC190965

Company & Directors' Information:- S N S PRODUCTS PRIVATE LIMITED [Active] CIN = U15490DL2005PTC142749

Company & Directors' Information:- U B PRODUCTS PRIVATE LIMITED [Active] CIN = U51224DL2002PTC116457

Company & Directors' Information:- A AND A PRODUCTS PRIVATE LIMITED [Active] CIN = U21098MP2004PTC017128

Company & Directors' Information:- V J PRODUCTS PRIVATE LIMITED [Active] CIN = U36900GJ2011PTC065252

Company & Directors' Information:- S AND A PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U51311DL1991PTC042938

Company & Directors' Information:- S AND G PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U51909DL1982PTC014843

Company & Directors' Information:- B P PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U24241WB1999PTC089499

Company & Directors' Information:- D AND P PRODUCTS LIMITED [Amalgamated] CIN = U99999MH1951PTC008422

Company & Directors' Information:- S D H PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U55204KA2006PTC040734

Company & Directors' Information:- V M PRODUCTS PRIVATE LIMITED [Active] CIN = U24100DL2014PTC266679

Company & Directors' Information:- E C A PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U27209TN1987PTC014022

Company & Directors' Information:- M CARE INDIA PRIVATE LIMITED [Active] CIN = U51311DL2002PTC114030

Company & Directors' Information:- M AND F CARE PRIVATE LIMITED [Active] CIN = U33309KA2020PTC140201

Company & Directors' Information:- G S PRODUCTS LIMITED [Strike Off] CIN = U25191UP1989PLC010483

Company & Directors' Information:- A R K PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U24231UP1978PTC004606

Company & Directors' Information:- S. M. PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U17299DL1966PTC004634

Company & Directors' Information:- R. M. R. PRODUCTS PRIVATE LIMITED [Active] CIN = U74999MH2017PTC298120

Company & Directors' Information:- P & Q PRODUCTS PRIVATE LIMITED [Strike Off] CIN = U51909DL2014PTC269162

Company & Directors' Information:- H T PRODUCTS PVT LTD [Strike Off] CIN = U29266WB1981PTC033424

Company & Directors' Information:- PRODUCTS (INDIA) LTD [Strike Off] CIN = U31901WB1961PLC024991

Company & Directors' Information:- M PRODUCTS & CO PVT LTD [Strike Off] CIN = U51909WB1956PTC023215

Company & Directors' Information:- BEAUTY LIMITED [Dissolved] CIN = U99999MH1946PTC005018

    Tax Case Appeal Nos. 13 to 15 of 2021

    Decided On, 05 January 2021

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE T.S. SIVAGNANAM & THE HONOURABLE MS. JUSTICE R.N. MANJULA

    For the Appellant: R. Sivaraman, Advocate. For the Respondent: T. Ravikumar, Senior Standing Counsel.



Judgment Text

(Prayer: Appeals under Section 260A of the Income Tax Act, 1961 against the orders dated 03.03.2017 made in ITA.No.2226/Mds./2015 for the assessment year 2008-09, ITA.No.2224/Mds./2015 for the assessment year 2006-07 and ITA.No.2223/Mds./2015 for the assessment year 2007-098 on the file of the Income Tax Appellate Tribunal, Chennai 'A' Bench.)Common JudgmentT.S. Sivagnanam, J.1. These appeals have been filed by the assessee under Section 260A of the Income Tax Act, 1961 ('the Act' for brevity) challenging the orders dated 03.03.2017 made in ITA.No.2226/Mds./2015 for the assessment year 2008- 09, ITA.No.2224/Mds./2015 for the assessment year 2006-07 and ITA.No.2223/Mds./2015 for the assessment year 2007-08 on the file of the Income Tax Appellate Tribunal, Chennai 'A' Bench ('the Tribunal' for brevity).2. T.C.A.No.13 of 2021 has been filed by raising the following substantial questions of law for consideration:€œ1. Whether on the facts and the circumstances of the case, the Appellate Tribunal was right in law in holding whether the assessee is entitled for claim of deduction u/s 80 IB for 10 consecutive years from the initial assessment year even though the Appellant has lost the status of SSI undertaking during the course of 10 consecutive years?2. Whether on the facts and the circumstances of the case, the Appellate Tribunal also erred in law in remitting the matter to the Assessing Officer on the issue of section 14A even though the Tribunal had made a finding that Section 14A is not applicable for the Assessment Year 2007-08 and 2008-09?3. Whether on the facts and the circumstances of the case, the Appellate Tribunal was right in law in remitting the issue with regard to section 14A read with Rule 8B even though the said provision is not applicable for the assessment year 2008-09?"3. T.C.A.No.14 of 2021 has been filed by raising the following substantial question of law for consideration:€œ1.Whether on the facts and the circumstances of the case, the Appellate Tribunal was right in law in holding whether the assessee is entitled for claim of deduction u/s 80 IB for 10 consecutive years from the initial assessment year even though the Appellant has lost the status of SSI undertaking during the course of 10 consecutive years?4. T.C.A.No.15 of 2021 has been filed by raising the following substantial questions of law for consideration:€œ1. Whether on the facts and the circumstances of the case, the Appellate Tribunal was right in law in holding whether the assessee is entitled for claim of deduction u/s 80 IB for 10 consecutive years from the initial assessment year even though the Appellant has lost the status of SSI undertaking during the course of 10 consecutive years?2. Whether on the facts and the circumstances of the case, the Appellate Tribunal also erred in law in remitting the matter to the Assessing Officer on the issue of section 14A even though the Tribunal had made a finding that Section 14A is not applicable for the Assessment Year 2007-08 and 2008-09?3. Whether on the facts and the circumstances of the case, the Appellate Tribunal was right in law in remitting the issue with regard to section 14A read with Rule 8B even though the said provision is not applicable for the assessment year 2007-08?"5. We have heard Mr.R.Sivaraman, learned counsel appearing for the appellant and Mr.T.Ravikumar, learned Senior Standing Counsel appearing on behalf of the respondent-Revenue.6. The learned counsel for the appellant/assessee submits that the appellant/assessee has already filed the declaration/undertaking under the Vivad Se Vishwas Scheme on 29.11.2020 and is awaiting orders to be passed in Form No.3.7. In the light of the subsequent event, the Competent Authority shall process the application/declaration in accordance with the Direct Tax Vivad Se Vishwas Act, 2020 (Act 3 of 2020) and pass appropriate orders as expeditiously as possible. The assessee is given liberty to restore these appeals in the event the ultimate decision to be taken on the declaration filed by the assessee under Section 4 of the said Act is not in favour of the assessee. If such a prayer is made, the Registry shall e

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ntertain the prayer without insisting upon any application to be filed for condonation of delay in restoration of the appeals and on such request made by the assessee by filing a miscellaneous petition for restoration, the Registry shall place such petition before the appropriate Division Bench for orders.8. The tax case appeals stand disposed of with the aforementioned liberty and consequently, the substantial questions of law framed are left open. No costs.
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