w w w . L a w y e r S e r v i c e s . i n



M/s. Ramco Industries Ltd., Rajapalaym v/s The Deputy Commissioner of Income Tax, Madurai


Company & Directors' Information:- T T G INDUSTRIES LIMITED [Active] CIN = U27209TN1987PLC014169

Company & Directors' Information:- V I P INDUSTRIES LIMITED [Active] CIN = L25200MH1968PLC013914

Company & Directors' Information:- A L M INDUSTRIES LIMITED [Active] CIN = U14100DL1996PLC129067

Company & Directors' Information:- S R K INDUSTRIES LIMITED [Active] CIN = L17121MH1991PLC257750

Company & Directors' Information:- S R INDUSTRIES LTD [Active] CIN = L29246PB1989PLC009531

Company & Directors' Information:- F E INDUSTRIES PRIVATE LIMITED [Active] CIN = U36100PB2003PTC026482

Company & Directors' Information:- N K INDUSTRIES LIMITED [Active] CIN = L91110GJ1987PLC009905

Company & Directors' Information:- T S I INDUSTRIES PRIVATE LIMITED [Under Process of Striking Off] CIN = U18101HR1997PTC034478

Company & Directors' Information:- RAMCO INDUSTRIES LIMITED [Active] CIN = L26943TN1965PLC005297

Company & Directors' Information:- B L A INDUSTRIES PRIVATE LIMITED. [Active] CIN = U10200MH1964PTC162314

Company & Directors' Information:- H G I INDUSTRIES LIMITED [Active] CIN = L40200WB1944PLC011754

Company & Directors' Information:- R P INDUSTRIES PRIVATE LIMITED [Active] CIN = U27100GJ2011PTC075812

Company & Directors' Information:- D D INDUSTRIES LIMITED [Active] CIN = U74899DL1974PLC007169

Company & Directors' Information:- A G INDUSTRIES PVT LTD [Active] CIN = U27300HR1991PTC031378

Company & Directors' Information:- H. J. INDUSTRIES (INDIA) PRIVATE LIMITED [Active] CIN = U17120GJ2010PTC060769

Company & Directors' Information:- G R S INDUSTRIES LIMITED [Active] CIN = U00000PB2005PLC029159

Company & Directors' Information:- T S L INDUSTRIES LIMITED [Active] CIN = L65999WB1994PLC065255

Company & Directors' Information:- M F B INDUSTRIES LIMITED [Active] CIN = U31401TN1989PLC018274

Company & Directors' Information:- V S P INDUSTRIES PRIVATE LIMITED [Active] CIN = U17111TZ2005PTC011820

Company & Directors' Information:- M N INDUSTRIES PRIVATE LIMITED [Active] CIN = U24100TG2012PTC079737

Company & Directors' Information:- G I INDUSTRIES PRIVATE LIMITED [Active] CIN = U15312PB2010PTC033806

Company & Directors' Information:- E T C INDUSTRIES LIMITED [Active] CIN = U31200MP1995PLC009281

Company & Directors' Information:- S K INDUSTRIES PVT LTD [Active] CIN = U74899DL1991PTC045572

Company & Directors' Information:- S R V E INDUSTRIES LIMITED [Active] CIN = U03210TZ2006PLC012577

Company & Directors' Information:- P AND P INDUSTRIES LIMITED [Strike Off] CIN = U21010MH1992PLC068885

Company & Directors' Information:- N G INDUSTRIES LTD [Active] CIN = L74140WB1994PLC065937

Company & Directors' Information:- S L INDUSTRIES P. LTD. [Active] CIN = U15331WB1989PTC047543

Company & Directors' Information:- T R A T INDUSTRIES LIMITED [Active] CIN = U25199KL1996PLC010148

Company & Directors' Information:- B R INDUSTRIES LIMITED [Active] CIN = U74899DL1995PLC067120

Company & Directors' Information:- N M INDUSTRIES PRIVATE LIMITED [Active] CIN = U74120DL2008PTC175664

Company & Directors' Information:- S N L INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U17115RJ1994PTC008053

Company & Directors' Information:- J V INDUSTRIES PRIVATE LIMITED [Active] CIN = U74899DL1994PTC057081

Company & Directors' Information:- A R INDUSTRIES PVT LTD [Active] CIN = U27101HR1995PTC032569

Company & Directors' Information:- D V S INDUSTRIES PRIVATE LIMITED [Active] CIN = U74899DL1992PTC049221

Company & Directors' Information:- C D INDUSTRIES LIMITED [Active] CIN = U27100MH1996PLC101277

Company & Directors' Information:- G V INDUSTRIES INDIA PRIVATE LIMITED [Active] CIN = U74900TG2014PTC096387

Company & Directors' Information:- G S M INDUSTRIES PRIVATE LIMITED [Active] CIN = U02001DL2002PTC117443

Company & Directors' Information:- B G INDUSTRIES LTD [Active] CIN = U26921ML1980PLC001830

Company & Directors' Information:- P K INDUSTRIES PRIVATE LIMITED [Active] CIN = U51900DL2012PTC241654

Company & Directors' Information:- M D INDUSTRIES PRIVATE LIMITED [Active] CIN = U91110GJ1994PTC022025

Company & Directors' Information:- L C INDUSTRIES PRIVATE LIMITED [Active] CIN = U15122UP2013PTC055697

Company & Directors' Information:- G. A. INDUSTRIES PRIVATE LIMITED [Active] CIN = U15435MH2005PTC151817

Company & Directors' Information:- INCOME INDUSTRIES PRIVATE LIMITED [Active] CIN = U02411MP1989PTC005351

Company & Directors' Information:- P A S INDUSTRIES INDIA PRIVATE LIMITED [Active in Progress] CIN = U17121TZ2005PTC012171

Company & Directors' Information:- V AND S INDUSTRIES PRIVATE LIMITED [Active] CIN = U74899DL1990PTC039251

Company & Directors' Information:- M K J INDUSTRIES PRIVATE LIMITED [Active] CIN = U19111UP1989PTC010468

Company & Directors' Information:- P B INDUSTRIES PRIVATE LIMITED [Active] CIN = U29120MP1994PTC008840

Company & Directors' Information:- R & M INDUSTRIES PRIVATE LIMITED [Active] CIN = U24297TN1972PTC006185

Company & Directors' Information:- A M INDUSTRIES LTD [Active] CIN = U21012WB1977PLC030854

Company & Directors' Information:- A AND S INDUSTRIES PRIVATE LIMITED [Active] CIN = U17117DL1995PTC064137

Company & Directors' Information:- M C INDUSTRIES LTD [Active] CIN = U27106WB1993PLC058995

Company & Directors' Information:- D R INDUSTRIES PRIVATE LIMITED [Active] CIN = U24100WB2011PTC160058

Company & Directors' Information:- R. L. F. INDUSTRIES LIMITED [Active] CIN = U51909DL1983PLC015262

Company & Directors' Information:- U K INDUSTRIES PRIVATE LIMITED [Active] CIN = U24241WB1988PTC044355

Company & Directors' Information:- M G I INDUSTRIES PVT LTD [Active] CIN = U27310GJ2006PTC048707

Company & Directors' Information:- A D INDUSTRIES PRIVATE LIMITED [Active] CIN = U18101WB2008PTC131561

Company & Directors' Information:- V J INDUSTRIES PRIVATE LIMITED [Active] CIN = U29253KA2009PTC050226

Company & Directors' Information:- V T INDUSTRIES PVT LIMITED [Active] CIN = U29150WB1985PLC039217

Company & Directors' Information:- V T INDUSTRIES PVT LIMITED [Active] CIN = U29150WB1985PTC039217

Company & Directors' Information:- G R INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U34300PB1996PTC018671

Company & Directors' Information:- M. K. INDUSTRIES PRIVATE LIMITED [Active] CIN = U15549WB2008PTC130116

Company & Directors' Information:- R S V INDUSTRIES PRIVATE LIMITED [Active] CIN = U52399MH2008PTC180489

Company & Directors' Information:- K. A. INDUSTRIES PRIVATE LIMITED [Active] CIN = U14220JH2008PTC013409

Company & Directors' Information:- D K INDUSTRIES LIMITED [Active] CIN = U45202CH1994PLC014627

Company & Directors' Information:- D G INDUSTRIES PVT LTD [Active] CIN = U36942WB1946PTC013526

Company & Directors' Information:- R I L INDUSTRIES PRIVATE LIMITED [Active] CIN = U70101DL1993PTC052678

Company & Directors' Information:- I S INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U29100GJ2009PTC057308

Company & Directors' Information:- B M INDUSTRIES PRIVATE LIMITED [Active] CIN = U17000MH1997PTC109621

Company & Directors' Information:- R V S INDUSTRIES PRIVATE LIMITED [Active] CIN = U17111TZ1995PTC006398

Company & Directors' Information:- B N INDUSTRIES PRIVATE LIMITED [Active] CIN = U67120AS1994PTC004273

Company & Directors' Information:- A J INDUSTRIES PRIVATE LIMITED [Active] CIN = U17120MH2004PTC145040

Company & Directors' Information:- S. A. A INDUSTRIES PRIVATE LIMITED [Active] CIN = U01549TZ1997PTC007927

Company & Directors' Information:- C R I INDUSTRIES PRIVATE LIMITED [Amalgamated] CIN = U29120TZ2002PTC010129

Company & Directors' Information:- A C T INDUSTRIES PRIVATE LIMITED [Active] CIN = U74899DL1984PTC018724

Company & Directors' Information:- G B INDUSTRIES PRIVATE LIMITED [Active] CIN = U29220PN2011PTC139883

Company & Directors' Information:- S D B INDUSTRIES LIMITED [Active] CIN = U27107MP1996PLC010394

Company & Directors' Information:- M M INDUSTRIES PRIVATE LIMITED [Active] CIN = U31300CT2008PTC020916

Company & Directors' Information:- A C INDUSTRIES PVT LTD [Active] CIN = U29299WB2006PTC109474

Company & Directors' Information:- K M INDUSTRIES PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U74899DL1991PTC043295

Company & Directors' Information:- C J INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U25209MH1998PTC116707

Company & Directors' Information:- N P INDUSTRIES LTD [Strike Off] CIN = U15549PB1989PLC009426

Company & Directors' Information:- J. L. INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U29141MP2008PTC020731

Company & Directors' Information:- I K INDUSTRIES PRIVATE LIMITED [Active] CIN = U24100MH2010PTC199474

Company & Directors' Information:- H. D. INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U27310MH2011PTC216080

Company & Directors' Information:- R. D. G. INDUSTRIES PRIVATE LIMITED [Active] CIN = U26960DL2008PTC182480

Company & Directors' Information:- R B INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U28999DL2008PTC177248

Company & Directors' Information:- H & H INDUSTRIES PRIVATE LIMITED [Active] CIN = U34100DL2010PTC204604

Company & Directors' Information:- M J INDUSTRIES PRIVATE LIMITED [Active] CIN = U15203KA2011PTC060675

Company & Directors' Information:- B R V INDUSTRIES PRIVATE LIMITED [Active] CIN = U32301UP1995PTC018704

Company & Directors' Information:- A. G. INDUSTRIES LIMITED [Strike Off] CIN = U25201UP1994PLC017291

Company & Directors' Information:- B R INDUSTRIES LIMITED [Strike Off] CIN = U15204AS1993PLC003930

Company & Directors' Information:- I P M INDUSTRIES LIMITED [Active] CIN = U25200DL1995PLC068554

Company & Directors' Information:- M R INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74900UP2008PTC036443

Company & Directors' Information:- R D I INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74900DL1995PTC065508

Company & Directors' Information:- J G INDUSTRIES LTD [Active] CIN = L15141WB1983PLC035931

Company & Directors' Information:- V G INDUSTRIES PRIVATE LIMITED [Active] CIN = U15139JK2015PTC004570

Company & Directors' Information:- S N INDUSTRIES PRIVATE LIMITED [Active] CIN = U29211UP1951PTC002319

Company & Directors' Information:- K G INDUSTRIES PVT LTD [Active] CIN = U29130WB1951PTC019868

Company & Directors' Information:- N S INDUSTRIES PRIVATE LIMITED [Under Process of Striking Off] CIN = U74120UP2012PTC053986

Company & Directors' Information:- W W I INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U29300MH1997PTC112589

Company & Directors' Information:- D U INDUSTRIES PRIVATE LIMITED [Active] CIN = U29230GJ2016PTC091588

Company & Directors' Information:- S R P INDUSTRIES LIMITED [Amalgamated] CIN = U00061BR1984PLC002023

Company & Directors' Information:- C P INDUSTRIES PVT LTD [Strike Off] CIN = U29303MP1949PTC000846

Company & Directors' Information:- J B INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74999MH2013PTC245506

Company & Directors' Information:- S J V INDUSTRIES LTD [Amalgamated] CIN = U15421WB1982PLC035521

Company & Directors' Information:- V V INDUSTRIES PVT LTD [Strike Off] CIN = U99999DL1980PTC010427

Company & Directors' Information:- K K INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U65100DL1982PTC013046

Company & Directors' Information:- A T C INDUSTRIES LTD [Strike Off] CIN = U27109AS1984PLC002201

Company & Directors' Information:- N V INDUSTRIES PVT LTD [Active] CIN = U51909WB1953PTC020952

Company & Directors' Information:- A TO Z INDUSTRIES PVT LTD [Strike Off] CIN = U31908AS1987PTC002804

Company & Directors' Information:- L K INDUSTRIES PRIVATE LIMITED [Active] CIN = U17291MH2012PTC233546

Company & Directors' Information:- G S C INDUSTRIES PRIVATE LTD [Active] CIN = U92114DL1956PTC002616

Company & Directors' Information:- G G INDUSTRIES PRIVATE LIMITED [Active] CIN = U27320UP1969PTC003282

Company & Directors' Information:- K S INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U31909MH1960PTC011707

Company & Directors' Information:- RAMCO PRIVATE LIMITED [Active] CIN = U74999TN1942PTC002303

Company & Directors' Information:- P R INDUSTRIES PVT LTD [Active] CIN = U21014DL1971PTC005738

Company & Directors' Information:- R K I INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U29190DL2012PTC233413

Company & Directors' Information:- R K INDUSTRIES PVT LTD [Strike Off] CIN = U25202AS1988PTC003132

Company & Directors' Information:- S G R INDUSTRIES PVT LTD [Strike Off] CIN = U25199WB1948PTC016397

Company & Directors' Information:- K R INDUSTRIES INDIA PRIVATE LIMITED [Active] CIN = U25190KA2012PTC062367

Company & Directors' Information:- Y K INDUSTRIES PRIVATE LIMITED [Active] CIN = U19115UP2012PTC051151

Company & Directors' Information:- E S INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74999TN2012PTC086119

Company & Directors' Information:- I B INDUSTRIES LTD. [Strike Off] CIN = U28992WB1990PLC050469

Company & Directors' Information:- V I INDUSTRIES LTD [Strike Off] CIN = U36934WB1951PLC019890

Company & Directors' Information:- J M INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U05002UP1952PTC002456

Company & Directors' Information:- A B T MADURAI PRIVATE LIMITED [Active] CIN = U50102TZ2002PTC010086

Company & Directors' Information:- L F INDUSTRIES PRIVATE LIMITED [Active] CIN = U17291UP2015PTC068602

Company & Directors' Information:- A K S INDUSTRIES PVT LTD [Active] CIN = U27201WB1946PTC013433

Company & Directors' Information:- V M V INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U26990GJ2013PTC076945

Company & Directors' Information:- S K INDUSTRIES LIMITED [Under Process of Striking Off] CIN = U29248PN1948PLC001948

Company & Directors' Information:- S P INDUSTRIES PVT LTD [Strike Off] CIN = U20232AS1980PTC001853

Company & Directors' Information:- V N R INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U21090AP2012PTC081525

Company & Directors' Information:- A K INDUSTRIES PVT LTD [Active] CIN = U51109WB1944PTC011764

Company & Directors' Information:- K INDUSTRIES PVT LTD [Strike Off] CIN = U99999KA1946PTC000938

Company & Directors' Information:- G I P INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U52605MH2015PTC263962

Company & Directors' Information:- C. L. INDUSTRIES PRIVATE LIMITED [Active] CIN = U27109RJ2014PTC045306

Company & Directors' Information:- R. A. M INDUSTRIES PRIVATE LIMITED [Active] CIN = U17120MH2014PTC254820

Company & Directors' Information:- S. B. INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U74900PN2012PTC144181

Company & Directors' Information:- A & P INDUSTRIES PRIVATE LIMITED [Active] CIN = U36935TG2014PTC095781

Company & Directors' Information:- C & N INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U40200TG2014PTC095187

Company & Directors' Information:- B S B INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U45200TG2013PTC088059

Company & Directors' Information:- R A R INDUSTRIES PRIVATE LIMITED [Active] CIN = U74900TG2016PTC103684

Company & Directors' Information:- K S A B INDUSTRIES PRIVATE LIMITED [Active] CIN = U51909WB2012PTC181903

Company & Directors' Information:- S V S INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U36100JK2013PTC003808

Company & Directors' Information:- R D M INDUSTRIES PRIVATE LIMITED [Strike Off] CIN = U31100DL2013PTC252294

Company & Directors' Information:- INDUSTRIES INDIA PRIVATE LIMITED [Strike Off] CIN = U00349KA1947PTC000501

Company & Directors' Information:- A V K INDUSTRIES INDIA PRIVATE LIMITED [Strike Off] CIN = U52100KA2012PTC066761

Company & Directors' Information:- S V INDUSTRIES PVT LTD [Strike Off] CIN = U27104WB1960PTC024715

Company & Directors' Information:- J INDUSTRIES PVT LTD [Strike Off] CIN = U18101OR1960PTC000388

Company & Directors' Information:- T & M INDUSTRIES LIMITED [Liquidated] CIN = U99999TN1956PLC002904

Company & Directors' Information:- INDUSTRIES (INDIA) PRIVATE LIMITED [Under Process of Striking Off] CIN = U51109BR1946PTC000228

Company & Directors' Information:- K INDUSTRIES LIMITED [Not available for efiling] CIN = U99999MH1946PTC005438

    TCA Nos. 833 & 835 of 2018

    Decided On, 04 March 2020

    At, High Court of Judicature at Madras

    By, THE HONOURABLE MR. JUSTICE M. SATHYANARAYANAN & THE HONOURABLE MR. JUSTICE ABDUL QUDDHOSE

    For the Appellant: P.J. Rishikesh, Advocate. For the Respondent: V. Pushpa, Advocate.



Judgment Text


(Common Prayer: Tax Case Appeals filed under Section 260-A of the Income Tax Act, 1961, to set aside the orders of the Tribunal in ITA.Nos.1675/Chny/2017 Assessment Year 2012-13 and 1711/Chny/2017 Assessment Year 2012-13 dated 27.04.2018 and allow the appeals.)

Common Judgment

M. Sathyanarayanan, J.

(1) By consent, both the Tax Case Appeals are taken up together for final hearing and are disposed of by this common judgment.

(2) The facts narrated in brief, for the purpose of disposal of these appeals, are as follows:-

1. The Assessee company is the appellant herein and it is carrying on the business of building products like asbestos etc., and it filed its return of income for the Assessment Year 2012-13 on 21.09.2012 with a returned income of Rs.38,22,56,810/- and the same was processed under Section 143[1] of the Income Tax Act, 1961, [in short ''the IT Act''] on 21.08.2014 and it was selected for scrutiny. A notice under Section 143[2] of the IT Act was issued on 08.08.2013 and thereafter, it was heard on various occasions. The issue only pertains to the claim of depreciation with regard to machineries used by the appellant/assessee Company for Pollution Control Measures.

2. The appellant/assessee Company before the Assessing Officer, has produced the Certificate of the Chartered Engineer to claim depreciation of cent percent on the ground that the machineries used, are under operation for Pollution Control measures. However, the Assessing Officer has disallowed the claim of cent percent and 80% claim of depreciation and restricted to the level of ordinary claim of 15% for the first quarter as allowed under the Income Tax Act and further depreciation has been allowed to the extent of 20%, vide Assessment Order dated 31.03.2016.

3. The appellant/assessee Company, aggrieved by the Assessment Order, filed an appeal before the Commissioner of Income Tax [Appeals]-I, at Madurai [in short ''CIT [Appeals]''] and the Appellate Authority, vide order dated 05.04.2017, dealt with the claim of depreciation and affirmed the order of the Assessing Officer.

4. The appellant/assessee Company, challenging the legality of the order passed by the CIT [Appeals], filed further appeals in ITA.Nos.1675 & 1676/Chny/2017 and the Revenue also filed appeals in ITA.Nos.1711 & 1903/Chny/2017 [for the Assessment Years 2012-13 & 2103-14] before the Income Tax Appellate Tribunal, ''B'' Bench, at Chennai [in short ''ITAT''].

5. The ITAT has passed a common order dated 27.04.2018 and while dealing with the issue relating to depreciation, after extracting the relevant portion of the order passed by CIT [Appeals], has placed reliance upon the Google study in order to have an idea about the air pollution control equipments. The ITAT, based on the Google search study, had concluded as follows:-

“7. From the above, it is clear that the Air Pollution Control devices or equipments, specified in the depreciation table, supra, are a series of devices which would prevent a variety of different pollutants, both gaseous and solid, from entering the atmosphere, mainly the exhaust gases passing through the Industrial stacks. These systems [in the industrial parlance, a group of integrated plant and machinery for an independent sub-function], if they are installed in the plant in the exhaust pipes or stacks which led them to atmosphere, they would reduce the air pollution significantly. However, from the nature and the functions of the impugned equipments, as extracted from the order of the CIT[A], supra, the Pneumatic conveying system is a single deck vibrating screen for collection of foreign particles which is suitable for manual slitting and dumping of bags. Bag opening device and shredder is only bag opening device, stirrers and cutting knife is nothing but a machine, i.e., a stirrer and cutting knife, the Fabrication and Erection of silo tanks is nothing but a silo fabricated for storage of cement and the ABT Meter is nothing but an electrical meter to take reading of electrical units and they are not part of any of the Air Pollution Control Devices or systems or equipments, but like any other plant or machinery or tools or a tank performing other functions and hence the CIT[A] is correct in concluding that the engineer is not correct in certifying them as dust collector system etc., and in confirming the action of the Assessing Officer in denying higher depreciation. Corresponding appeal grounds of the assessee fail.

8. In the result, the assessee's appeal for AY 2012-13 is treated as partly allowed and the appeal for AY 2013-14 is treated as allowed.''

6. The Assessee Company, aggrieved by the impugned common order of ITAT, has filed the present Tax Case Appeals and it was admitted/entertained on 27.11.2018 on the following substantial questions of law:-

1) Whether the Income Tax Appellate Tribunal is justified in relying on an evidence, which was never a part of its record?

2) Does not the order of the Income Tax Appellate Tribunal violate the principles of natural justice, when it has not afforded an opportunity to this appellant to rebut fresh evidence, especially when the said evidence based on 'google study' is the reason for dismissing the appeal of the appellant?

3) Is not pulveriser, duct collector and ball mill, air pollution controlling equipment as per R-6-III- machinery and plant-3[viii][c] and hence, entitled for 100% depreciation? And

4) Whether the equipments are air pollution control devices or systems, which are entitled for higher depreciation?

(3) Mr.P.J.Rishikesh, learned counsel for the appellant/assessee Company has invited the attention of this Court to paragraph Nos.6 and 7 of the impugned common order passed by ITAT and would submit that ITAT, in paragraph No.6, has extracted the relevant portion of the order passed by CIT [Appeals] and in order to reach the conclusion that the machineries used for pollution control measures are like any other plant or machinery or tools or a tank performing other functions and thereby, confirmed the findings of the CIT [Appeals], is per se unsustainable for the reason that for the purpose of reaching the said conclusion, primordial reliance has been placed upon the Google study done by ITAT, that too, without putting either the assessee or the Revenue on notice. The learned counsel for the appellant/assessee Company has also invited the attention of this Court to the provisions of Section 255 of the IT Act, 1961 as well as Rules 18 and 29 of the Income Tax [Appellate Tribunal] Rules, 1963 and would submit that the substantial provision as well as the subordinate legislation do not expressly exclude the applicability of the principles of natural justice and would further add that under sub-section [6] of Section 255 of IT Act ''the Appellate Tribunal shall, for the purpose of discharging its functions, have all the powers which are vested in the Income Tax Authorities referred to in Section 131....'' . The learned counsel, further drawing the attention of this Court to Section 131, would submit that as per sub-section [1] of Section 131, the authorities meant for the purpose of Income Tax Act, have the same powers as are vested in a Court under the Code of Civil Procedure, 1908, when trying a suit in respect of the following matter, viz.,

[a] discovery and inspection;

[b] enforcing the attendance of any person, including any officer of a banking company and examining him on oath;

[c] compelling the production of books of account and other documents ; and

[d] issuing commissions and assuming for the sake of argument, the report of the Chartered Engineer produced before the Assessing Officer which was also referred to by CIT [Appeals], lack necessary particulars and an opportunity should have been afforded to the appellant/assessee to take out an application for appointment of an Expert Commission or the Tribunal, suo motu appointed some other Expert to go into that aspect and without affording any opportunity, whatsoever, the ITAT suo motu rendered its findings based upon the Google study and therefore, prays for remanding of the matters insofar as substantial questions of law Nos.1 and 2 are concerned.

(4) Per contra, Mrs.V.Pushpa, learned Standing counsel appearing for the respondent/Revenue has invited the attention of this Court to the Order of Assessment, the Order passed by CIT [Appeals] as well as the impugned common order passed by ITAT and would submit that the Report of the Chartered Engineer is bereft of any material particulars / details and the authorities below as well as the Tribunal had taken into consideration, the Report of the Chartered Engineer as well as the bills pertain to the purchase of the said machineries and had rightly reached the conclusion that the machineries are not meant exclusively for pollution control measures and the findings rendered are concurrent in nature and further, there are no substantial questions of law arise for adjudication in these appeals and prays for dismissal of the same.

(5) This Court paid its best attention to the rival submissions and also perused the materials placed before it.

(6) Sub-section [6] of Section 255 of the Income Tax Act, 1961, in turn, refers to Section 131 of the Act and under Sub-section [1] of Section 131 of the Act, the authorities have the same powers that are vested in a Court under the Code of Civil Procedure, 1908 - the details of which, have been enumerated in the earlier paragraphs.

(7) Rule 29 of the Income Tax [Appellate Tribunal] Rules, 1963 also speaks about the production of additional evidence and Rule 30 speaks about the mode of taking additional evidence and it is relevant to extract the same:-

Rule 29:-Production of additional evidence before the Tribunal:- The parties to the appeal shall not be entitled to produce additional evidence either oral or documentary before the Tribunal, but if the Tribunal requires any documents to be produced or any witness to be examined or any affidavit to be filed to enable it to pass orders or for any other substantial cause, or, if the income-tax authorities have decided the case without giving sufficient opportunity to the assessee to adduce evidence either on points specified by them or not specified by them, the Tribunal, for reasons to be recorded, may allow such document to be produced or witness to be examined or affidavit to be filed or may allow such evidence to be adduced.

Rule 30-Mode of taking additional evidence:-

Such document may be produced or such witness examined or such evidence adduced either before the Tribunal or before such income-tax authority as the Tribunal may direct.

(8) A perusal and consideration of paragraph No.7 of the impugned common order passed by ITAT would disclose that the Tribunal, for reaching the conclusion to confirm the order of the Assessing Officer, has also done its part by doing some research on Google Study. Admittedly, the research done by ITAT in the form of Google study was not put either to the appellant/assessee Company or to the said Revenue. As already pointed out by this Court in the earlier paragraphs, in the absen

Please Login To View The Full Judgment!

ce of any specific rule including the applicability of the natural justice, it is a well settled position of law that adherence to the principles of natural justice, is implied in any legislation. (9) As rightly pointed out by the learned counsel for the appellant/assessee with regard to the study or research done by ITAT, the appellant/assessee was not put on notice. Hence, on this sole ground, the impugned common order warrants interference. (10) The Substantial Questions of Law Nos.1 and 2 are answered in affirmative and in favour of the appellant/assessee Company. (11) In the result, the Tax Case Appeals are PARTLY ALLOWED and the impugned common order of ITAT insofar as ITA Nos.1675/Chny/2017 and 1711/Chny/2017 [Assessment Year 2012-13] are set aside and the said appeals are remanded to the Tribunal for fresh consideration and adjudication. (12) In the light of the said appeals are being remanded for fresh adjudication, there is no necessity to answer the substantial questions of law Nos.3 and 4. The Income Tax Appellate Tribunal, ''B'' Bench, Chennai, is directed to accord priority and dispose of ITA Nos.1675/Chny/2017 and 1711/Chny/2017 [Assessment Year 2012-13] as expeditiously as possible. No costs.
O R







Judgements of Similar Parties

08-10-2020 C. Rajakumari & Another Versus The State of Tamil Nadu, Rep. by the Secretary to Government, Department of Industries (MIA), Chennai & Others High Court of Judicature at Madras
01-10-2020 Bayer New Zealand Limited Versus Ministry For Primary Industries Court of Appeal of New Zealand
28-09-2020 Suthanthiran Versus The State through the Inspector of Police, Madurai Before the Madurai Bench of Madras High Court
25-09-2020 Reliance General Insurance Company Ltd., Madurai Versus Tamilarasan & Others High Court of Judicature at Madras
21-09-2020 Malaiappan Others Versus The Inspector of Police, All Women Police Station, Madurai & Another Before the Madurai Bench of Madras High Court
11-09-2020 M/s. S.M. Cement Industries Rep. By One of Its Partners Namely, Manoj Sureka, Assam Versus Power Distribution Company Ltd. & Others High Court of Gauhati
10-09-2020 United India Insurance Company Ltd., Rajasthan Versus M/s. Radhika Oil Industries, Rajasthan National Consumer Disputes Redressal Commission NCDRC
01-09-2020 MS Industries & Spirits (P) Ltd. Versus M/s. Allied Blenders & Distillers Pvt Ltd. High Court of for the State of Telangana
31-08-2020 M/s. AAF India Private Limited, Rep. by its Authorised Signatory Jagruti Mursenia Versus M/s. KBR Industries, Represented by its Partner High Court of Karnataka
25-08-2020 The Deputy General Manager, Small Industries Development Bank of India, Coimbatore & Another Versus M/s. Annamalai Hotels (Pvt.) Ltd., Rep.by its Managing Director, P. Velusamy, Coimbatore High Court of Judicature at Madras
24-08-2020 M/s. Govindhji Jewat & Co., Represented by its Partner Rajendra Kone & Others Versus M/s. Rukmani Mills Ltd., Represented by its Board of Directors, Madurai & Others Before the Madurai Bench of Madras High Court
20-08-2020 K. Manikkan, Railway Liason Officer, Malabar Cements Limited, Walayar Versus The State of Kerala, Represented by The Principal Secretary, Industries (H) Department, Thiruvananthapuram & Others High Court of Kerala
19-08-2020 P. Gopalakrishnan Versus Tamil Nadu State Transport Corporation (Madurai) Ltd., Rep. by its General Manager, Dindigul Before the Madurai Bench of Madras High Court
19-08-2020 L. Ahmed Abdul Razack Versus State of Tamil Nadu, Rep by Secretary to Government, Industries Department, Chennai & Others Before the Madurai Bench of Madras High Court
17-08-2020 M/S Anjaneya Bisanpur Agro Industries Pvt. Ltd Versus Dilawar Singh Rawat & Another High Court of Delhi
14-08-2020 All the residents of E. Malampatti-Puthuvalavu Village, represented by Thirunavukkarasu Versus The District Collector, Office of the District Collector, Madurai, & Others Before the Madurai Bench of Madras High Court
13-08-2020 G. Saravanamuthu Versus The Tamil Nadu State Transportation, Corporation (Madurai) Ltd, Madurai & Another Before the Madurai Bench of Madras High Court
12-08-2020 The Principal & Secretary, Lady Doak College, Madurai Versus The Director of Collegiate Education, Chennai & Another Before the Madurai Bench of Madras High Court
06-08-2020 Rajiv Bal Versus Harrison Industries, New Delhi & Others National Consumer Disputes Redressal Commission NCDRC
04-08-2020 ECOM Gill Coffee Trading Private Limited, Rep. by its Authorised Signatory Shailendra Singh Versus M/s. Vittal Cashew Industries, Represented by its Partner H. Ganesh Kamath & Others High Court of Karnataka
04-08-2020 R.V. Granites, rep. by its Managing Partner S. Padmavathi Versus State of Andhra Pradesh rep. by its Principal Secretary, Industries & Commerce (Mines.II) Department Amaravati & Others High Court of Andhra Pradesh
31-07-2020 M/s. The Ramco Cements Ltd., Cement Grinding Unit, Kancheepuram Versus Customs, Excise and Service Tax Appellate Tribunal (South Zonal Bench), Chennai & Another High Court of Judicature at Madras
31-07-2020 V. Sumathi Versus The Special Officer and Commissioner, Madurai Corporation, Madurai & Another Before the Madurai Bench of Madras High Court
28-07-2020 NSL Sugars Limited, Rep. by its Assistant General Manager (Liason) H.V. Amarnath Versus State of Karnataka, Rep. by its Secretary (Sugar) Commerce & Industries Department, Bangalore & Others High Court of Karnataka
23-07-2020 Aqua Pump Industries, Rep by its Managing Partner Ramaswamy Kumaravelu & Another Versus N. Raju, Trading as S.M.Agriculture & Electronics, Bangalore High Court of Judicature at Madras
22-07-2020 Director of Income Tax-II (International Taxation) New Delhi & Another Versus M/s. Samsung Heavy Industries Co. Ltd. Supreme Court of India
20-07-2020 National Insurance Co. Ltd. Through National Legal Vertical, New Delhi Versus M/s. Krishna Spico Industries Pvt. Ltd., Ghaziabad & Another National Consumer Disputes Redressal Commission NCDRC
16-07-2020 N.M. Chandrashekar Versus The State of Karnataka, by its Secretary Department of Commerce & Industries, Bangalore & Others High Court of Karnataka
14-07-2020 M/s. Terracon Projects, Represented by its Proprietor S.V. Babu Versus The State of Karnataka, Represented by its Principal Secretary Department of Commerce & Industries, Bengaluru & Others High Court of Karnataka
14-07-2020 M/s. Ruchi Soya Industries Limited, Rep. by its Authorised representative Goregaon Mumbai Versus Union of India, Rep. by its Secretary, Ministry of Finance, Department of Revenue, New Delhi & Others High Court of Judicature at Madras
09-07-2020 K. Ilayarani Versus The District Collector, Madurai Before the Madurai Bench of Madras High Court
09-07-2020 M/s. Durga Fabrication Works, Represented by its Proprietor, Prakash Ramu Rathod Versus The State of Karnataka, Represented By Its Secretary, Department of Industries & Commerce, Bengaluru & Others High Court of Karnataka
30-06-2020 V.V. Minerals, Represented by its Partner S. Vaikundarajan, Tirunelveli Versus The Principal Commissioner of Income Tax, Madurai & Others Before the Madurai Bench of Madras High Court
19-06-2020 M/s. Integrated Finance Company Limited rep. by its Legal Officer and duly constituted Attorney A. Hema Jothi Versus Garware Marine Industries Limited Registered Office at Chander Mukhi High Court of Judicature at Madras
19-06-2020 M/s. Virgo Industries (Engineers) Pvt Ltd., Rep. By its Director Reethamma Joseph & Another Versus M/s. Venturetech Solutions Pvt Ltd., Rep. By its Director N. Mal Reddy High Court of Judicature at Madras
19-06-2020 R. Varisai Ibrahim Versus The Revenue Divisional Officer, Usilampatti, Madurai High Court of Judicature at Madras
17-06-2020 D.D. Industries Ltd., New Delhi Versus Jasmeet Walia & Another National Consumer Disputes Redressal Commission NCDRC
16-06-2020 Mr.X Versus The Inspector of Police, Thilagar Thidal Police Station, Madurai City & Another Before the Madurai Bench of Madras High Court
11-06-2020 Prakash Industries Limited. Versus Bengal Energy Limited. & Another High Court of Judicature at Calcutta
02-06-2020 P. Dharmar (Died) & Others Versus The Deputy Inspector General of Police, Madurai Range, Madurai Before the Madurai Bench of Madras High Court
01-06-2020 Khaleed Pasha & Others Versus State of Karnataka, Represented by its Secretary Department of Commerce & Industries (MSME, Mines & Textile), Bangalore & Others High Court of Karnataka
26-05-2020 Tips Industries Ltd. Versus Entertainment Network (Kindia) Ltd. & Another High Court of Judicature at Bombay
26-05-2020 Guru Nanak Industries, Faridabad & Another Versus Amar Singh (Dead) Through Lrs. Supreme Court of India
20-05-2020 M/s. Sun Pharmaceutical Industries Limited, Represented by its Authorised Signatory, Nilesh Mahendra Kumar Gandhi & Another Versus The Assistant Commercial Tax Officer (Check of Accounts) & Others High Court of Andhra Pradesh
12-05-2020 Spentex Industries Ltd Versus Quinn Emanuel Urquhart & Sullivan LLP High Court of Delhi
11-05-2020 S. Kasi Versus State through the Inspector of Police, Samaynallur Police Station, Madurai Before the Madurai Bench of Madras High Court
07-05-2020 State rep. by the Deputy Superintendent of Police, Melur Sub Division, Madurai Versus M/s. PRP Exports, M/s. PRP Granites through its Power Agent/Partner, P. Sureshkumar Before the Madurai Bench of Madras High Court
05-05-2020 Mohamed Tanveer Versus The State of Karnataka by Addl. Chief Secretary Department of Commerce & Industries, Bengaluru & Others High Court of Karnataka
01-05-2020 Agricola Enterprises Ltd. & Another Versus Ministry for Primary Industries Court of Appeal of New Zealand
30-04-2020 Natural Sugar and Allied Industries Limited & Others Versus The State of Maharashtra, Through the Secretary for Co-operation, Marketing & Textile Department, Mantralaya & Others In the High Court of Bombay at Aurangabad
27-04-2020 Bihar State Electricity Board & Others Versus M/s. Iceberg Industries Ltd. & Others Supreme Court of India
24-04-2020 Union of India & Others Versus Exide Industries Limited & Another Supreme Court of India
21-04-2020 Lakshmi Sriniavasa Rice Mills, Rep. by its Partners, K. Kallappa Versus Lakshmi Srinivas Industries, Rep. by its Partners, T. Nageswara Rao, Raichur & Others High Court of Karnataka Circuit Bench OF Kalaburagi
20-03-2020 M/s. CJP Industries, Represented by its Managing Partner S. Julius Versus Amitha Bishnoi & Others High Court of Judicature at Madras
20-03-2020 G. Vetrivel Versus The District Collector, Madurai District & Others Before the Madurai Bench of Madras High Court
19-03-2020 P. Danam Versus The District Revenue Officer, Madurai & Others Before the Madurai Bench of Madras High Court
19-03-2020 G. Indran Versus The District Revenue Officer, Madurai & Others Before the Madurai Bench of Madras High Court
18-03-2020 West Bengal Small Industries Development Corporation Ltd. & Others Versus M/s. Sona Promoters Pvt. Ltd. & Others Supreme Court of India
17-03-2020 A Marine Industries Munambam, Ernakulam, Represented by Its Proprietor, P.T. Francis & Others Versus UCO Bank, Represented by The Chief Manager, Ernakulam & Another High Court of Kerala
17-03-2020 S. Vaikundarajan Versus The State of Tamil Nadu, Rep., by its Principal Secretary to Government, Industries (MMD.2) Department, Chennai Before the Madurai Bench of Madras High Court
16-03-2020 Chinnathayan Versus State Rep. by The Inspector of Police, Madurai District Before the Madurai Bench of Madras High Court
16-03-2020 Peps Industries Private Limited Versus Kurlon Limited High Court of Delhi
13-03-2020 Tamilarasan & Another Versus State rep. by The Inspector of Police, Madurai District & Another Before the Madurai Bench of Madras High Court
13-03-2020 G. Gopalakrishnan & Others Versus State rep by the Inspector of Police, City Crime Branch, Madurai Before the Madurai Bench of Madras High Court
12-03-2020 Sai Electromech Industries, A Sole Proprietary Concern rep.by Its Proprietor Umangkumar Joshi Versus Sicagen India Limited, Rep.by its Authorised Signatory S. Mahadevan High Court of Judicature at Madras
12-03-2020 Sundarambal Middle School, Rep.by its Educational Agency,M. Gnanaprakasam Versus The District Elementary Educational Officer, Madurai Before the Madurai Bench of Madras High Court
11-03-2020 Agrocel Industries Pvt. Ltd. Versus United India Insurance Company Ltd. High Court of Judicature at Bombay
10-03-2020 Abdul Kalam Azad Versus The District Revenue Officer, Office of the District Officer, Madurai & Others Before the Madurai Bench of Madras High Court
09-03-2020 The Commissioner of Commercial Taxes, Chennai & Another Versus Ramco Cements Ltd. rep. by its General Manager-Legal Thiru. T. Mathivanan, Chennai High Court of Judicature at Madras
06-03-2020 Raja Versus State rep. by its Deputy Superintendent of Police, Thirumangalam Inner Division, Madurai Before the Madurai Bench of Madras High Court
06-03-2020 M/s. Connectwell Industries Pvt. Ltd. Versus Union of India Through Ministry of Finance & Others Supreme Court of India
06-03-2020 Raja Versus State rep. by its Deputy Superintendent of Police, Thirumangalam Inner Division, Madurai Before the Madurai Bench of Madras High Court
06-03-2020 Ballarpur Industries Limited & Another V/S The State of Maharashtra, through Secretary, Department of Forests, Mantralaya In the High Court of Bombay at Nagpur
05-03-2020 Electrosteel Steels Limited, Bokaro & Others Versus The State of Jharkhand through Secretary, Department of Industries, Government of Jharkhand, Ranchi & Others High Court of Jharkhand
03-03-2020 V. Indhu & Others Versus The District Registrar, Additional In-charge / Administration), Madurai (North), Madurai & Another Before the Madurai Bench of Madras High Court
03-03-2020 N. Tamilselvi Versus The Deputy Commissioner of Income Tax, Central Circle III, Madurai High Court of Judicature at Madras
28-02-2020 Super Cassettes Industries Pvt. Ltd Versus Prime Cable Network & Another High Court of Delhi
28-02-2020 Bank of India V/S M/s. Brindavan Agro Industries Pvt. Ltd Supreme Court of India
28-02-2020 Trans Asian Industries Exposition Pvt. Ltd. & Others Versus Jammu & Kashmir Bank Ltd & Another High Court of Delhi
27-02-2020 K. Maharaja Versus The Regional Transport officer, The Regional Transport Office, Madurai South, Madurai & Another Before the Madurai Bench of Madras High Court
26-02-2020 Morgan Securities & Credits Pvt. Ltd. Versus Videocon Industries Ltd. (Through) High Court of Delhi
25-02-2020 Eurotex Industries and Exports Ltd. Versus Additional Commissioner of Labour-cum-Specified Authority & Others High Court of Judicature at Bombay
25-02-2020 Kamal Encon Industries Limited Through its Authorized Representative Versus Maharashtra Electricity Regulatory Commission Through its Secretary World Trade Centre, Mumbai & Others Appellate Tribunal for Electricity Appellate Jurisdiction
24-02-2020 The Management, Tamil Nadu State Transport Corporation (Madurai Division-1), Bye-Pass Salai, Madurai & Another Versus S. Gunasekaran & Others Before the Madurai Bench of Madras High Court
24-02-2020 Panch Tatva Promoters Pvt. Ltd. Versus GPT Steel Industries Ltd. (Through Resolution Professional) & Others National Company Law Appellate Tribunal
24-02-2020 S. Suresh Versus The Management Exide Industries Ltd., Madurai & Others Before the Madurai Bench of Madras High Court
20-02-2020 M/s Century Rayon (A division of Century Textile & Industries Ltd.), Maharashtra V/S Maharashtra State Electricity Distribution Company Ltd., Through its, Chief Engineer (Commercial), Maharashtra And Others Appellate Tribunal for Electricity Appellate Jurisdiction
20-02-2020 Asian Food Industries Versus Union of India & Others High Court of Gujarat At Ahmedabad
18-02-2020 ITC Limited, Chennai, Rep. by its Constituted Attorney, V.M. Rajasekharan Versus Shree Devi Match Industries, Gudiyattam & Others High Court of Judicature at Madras
18-02-2020 Clay Craft (India) Pvt. Ltd. Through Its Director, Rajasthan & Others Versus Rajasthan Small Industries Corporation Limited (Institution of Rajasthan Government) Through Managing Director, Ugyog Bhawan, Tilak Marg, C-Scheme, Jaipur, Rajasthan National Consumer Disputes Redressal Commission NCDRC
17-02-2020 Reliance Industries Ltd. Versus Gail (India) Ltd. High Court of Delhi
14-02-2020 The Superintending Engineer, General Construction, TANTRANSCO Ltd., Tatabad, Coimbatore & Another Versus Micro Small Enterprises Facilitation Council and Director of Industries and Commerce, Represented by its Chairman, Guindy & Others High Court of Judicature at Madras
13-02-2020 The Project Director, National Highways Authority of India, Madurai Versus M. Vijayalakshmi & Another Before the Madurai Bench of Madras High Court
10-02-2020 Madurai Power Corporation Limited, Chennai Versus The Assistant Commissioner (CT), Chennai High Court of Judicature at Madras
10-02-2020 M/s. Tanfac Industries Limited, Rep. by its Secretary G. Balasubramanian Versus M/s. Orichem Limited, Rep. by its Managing Director & Others High Court of Judicature at Madras
10-02-2020 John Enterprises, Madurai V/S Prosound Products, Rep. by its Partner Pradeep Ahuja, Mumbai & Another High Court of Judicature at Madras
07-02-2020 Asset Reconstruction Company (India) Limited V/S Laxmi Balaji Industries and Others. Debts Recovery Tribunal Hyderabad
07-02-2020 M/s. S.K.J. Coke Industries Ltd. & Another Versus Coal India Ltd. & Others Supreme Court of India
06-02-2020 Andhra Bank V/S Suguna Industries Debts Recovery Tribunal Hyderabad
06-02-2020 K. Arumugham, Prop. Seetha Industries, Arakandanalu, Villupuram V/S The Secretary to Government, Department of Commercial Taxes & Religious Endowments, Chennai And Others High Court of Judicature at Madras