INDITRADE BUSINESS CONSULTANTS LIMITED,ERNAKULAM vs. DCIT, CORPORATE CIRCLE 1(1), KOCHI

In the result, the appeal by the assessee is allowed for statistical purposes

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhail

35 or in the income tax return. It is submitted that since certain email communications were received on an email ID of an employee who has been relived from the company, the assessee understands that the impugned order was also sent at the same email ID. Accordingly, it is submitted that the assessee did not receive the order passed

ABC SALES CORPORATION,KASARAGOD vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE

In the result, appeal of the assessee is hereby dismissed