2019 (7) TMI 130

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....sited by Mrs.K.G.Usha Rani (in both the appeals) For the Respondent : Mr.A.S.Sriraman (in both the appeals) COMMON JUDGMENT T.S.SIVAGNANAM, J. These Tax Case Appeals by the appellant/Revenue are directed against the common order of the Income Tax Appellate Tribunal Chennai 'B' Bench, dated 12.05.2017 in ITA No.19/Mds/2012 & ITA No.1835/Mds/2012 for the Assessment years 2004-05 ....

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....cumstances of the case, the Appellate Tribunal was justified in law in holding that the Chartered Engineer's certificate is to be taken into consideration for arriving at the installed capacity when the report under consideration itself was only a post mortem report as it is practically impossible for any expert in the field to give a correct estimate on the capacity increase from the period 2....