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TMI Blog2007 (8) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... il Appeal No. 7594 of 2005 & others - - - Dated:- 21-8-2007 - ORDER In C.A.No. 7594 of 2005: 1 This civil appeal is filed by the Department against the judgment dated April 29, 2005 in Tax Cases (Ref) Nos. 144, 408, 409 of 1999 and 70 of 2000 etc. in the case of CIT v. Janakiram Mills Ltd.' which also covers the case of the assessee-respondent herein. 2 At the outset it may be sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the parties we are of the view that in the present case it is not clear as to the ground on which the assessee had claimed deduction under section 37. Before us it has been urged on behalf of the assessee that expenditure incurred on replacement of assets without increase in the production capacity is revenue in nature. However, there is no such ground taken in the memo of appeal filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. Without expressing any opinion on the merits of the case we remit the matter to the Commissioner (Appeals) who will decide the question in accordance with law. 6 Before concluding we may state that according to the Department in the present case the assessee was not entitled to claim replacement expenditure as revenue expenditure as it was not incurred to replace an old worn out item of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) who is directed to dispose of the matter in accordance with law. 8 The civil appeal filed by the Department is allowed with no order as to costs. In C. A. Nos. 7593, 7595 and 7600-02 of 2005: 9 For reasons recorded in the case of Ramaraju Surgical Cotton Mills Rajapalayam these civil appeals are also remitted to the Commissioner (Appeals) who is directed to di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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