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IN THE HIGH COURT OF JUDICATURE AT MADRAS Dated : 09.04.2018 Coram The Hon'ble Mr.Justice T.S.Sivagnanam & The Hon'ble Mr.Justice N.Seshasayee T.C.(A).Nos.857 and 858 of 2008

1. L.Jairam Parwani. ...Appellant in T.C.(A) No.857 of 2008

2. Shri. Kishore Parwani ... Appellant in T.C.(A) No.858 of 2008 Vs. The Deputy Commissioner of Income Tax, City Circle VI(Inv.) Chennai - 600 006. ...Respondent in both Appeals.

Tax Case Appeals filed under Section 260A of the Income Tax Act, 1961 against the common order of the Income Tax Appellate Tribunal, 'A' Bench, Chennai, dated 25.08.2006, in I.T. (SS) A.Nos.133 and 134 /Mds/2002, for the Block Assessment Period from 01.04.1988 to 20.09.1998.