, , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: CHENNAI . . . , , % BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER ./ ITA NOS.203 &1152/CHNY/2018 & & /ASSESSMENT YEARS: 2008-09 & 2010-11 THE ASST. COMMISSIONER OF- INCOME TAX, CENTRAL CIRCLE-1, MADURAI. VS. SHRI M. SIVARAMAKRISHNAN, NO.35, DSP NAGAR, BYE PASS ROAD, MADURAI-625 016. [PAN: APHPS 4008 Q] ( ) /APPELLANT) ( *+) /RESPONDENT) DEPARTMENT BY : MR.K.G.ARUN RAJ, JCIT ASSESSEE BY : NONE ./ ITA NO.1872/CHNY/2018 & & /ASSESSMENT YEAR: 2013-14 THE DY. COMMISSIONER OF- INCOME TAX, CORPORATE CIRCLE-1, 63-A, RACE COURSE ROAD, COIMBATORE. VS. M/S.BAKGIYAM ENGINEERING- P. LTD., (FORMERLY KNOWN AS M/S.PRAVEEN FOUNDRY P. LTD.), 24, TEX PARK ROAD, 2 ND FLOOR, NEHRU NAGAR WEST, KALAPATTY ROAD, CIVIL AERODROME (PO), COIMBATORE-641 014. [PAN: AADCP 5269 L] ( ) /APPELLANT) ( *+) /RESPONDENT) DEPARTMENT BY : MR.K.G.ARUN RAJ, JCIT ASSESSEE BY : NONE TAX EFFECT (08) CASES -