2019 (7) TMI 130

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.... 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 and 2003-04 respectively. 2.Heard Mr.T.R.S....

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.... 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 2002-03 to the period 2003-04, after even seven years, i.e., in ....