K.K BUILDERS,KANNUR vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE 2, CALICUT. , CALICUT

In the result, the appeals filed by the assessee stand dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

condone the delay. Appeal dismissed on account of delay and latches. ITA No. 234/Coch/2023 – AY : 2009-10 8. Brief facts of the case are that the appellant is a partnership firm engaged in the business of real estate, execution of civil contracts and running of bars and restaurants. Search and seizure

INDIRA GANDHI MEMORIAL TRUST,NELLIKUZHY P.O vs. JOINT COMMISSIONER OF INCOME TAX (EXEMPTIONS), ERNAKULAM

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

delay is condoned and the appeal is admitted for adjudication. 3. Brief facts of the case are that the assessee is a trust registered under the provisions of the Act and run various educational institutions. During the assessment year 2012- 2013, the assessment was made without any additions to the income returned by the assessee. On going through the documents

INDIRA GANDHI MEMORIAL TRUST,NELLIKUZHY, KOTHAMANGALAM vs. JOINT COMMISSIONER OF INCOME TAX(EXEMPTION), ERNAKULAM

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K

delay is condoned and the appeal is admitted for adjudication. 3. Brief facts of the case are that the assessee is a trust registered under the provisions of the Act and run various educational institutions. During the assessment year 2012- 2013, the assessment was made without any additions to the income returned by the assessee. On going through the documents

V P RASHEED,ERNAKULAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts

V P RASHEED,ERNAKULAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts

V P RASHEED,ERNAKULAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts

V P RASHEED,ERNAKULAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX, ERNAKULAM vs. RASHEED VETICKEL PAREEDKHAN (V.P.RASHEED), ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1 ERNAKULAM, ERNAKULAM vs. RASHEED VETICKEL PAREEDKHAN (V.P.RASHEED), ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts

RASHEED V P,ERNAKULAM vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-, ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts

V P RASHEED,ERNAKULAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, ERNAKULAM, ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts

V P RASHEED,ERNAKULAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, ERNAKULAM

In the result, the appeals of the Revenue stand dismissed

Bench: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

condone the delay in the present appeals and proceed to decide the appeals. 7. We take assessment year 2008-2009 in ITA No.254/Coch/2024 as the lead appeal for adjudication and 3 ITA No.254/Coch/2024 & Ors. Rasheed V.P. decision, and to state that the decision that would arrive at therein would apply mutatis mutandis to other appeals, as well. 8. Brief facts

ALZARAFA TRAVEL & MANPOWER CONSULTANTS (P) LTD,ERNAKULAM vs. ACIT, CENTRAL CIRCLE-2, , KOCHI

Accordingly, Additional\nGround No. 1.1 raised by the Assessee vide Letter dated 15/08/2025\nis allowed

delay in filing the appeal\nbefore the Commission of Income Tax (Appeals) was condoned and\nissues raised in appeal were remitted back to the file of the\nCommission of Income Tax (Appeals) for adjudication on merits after\ncalling for a remand report from the Assessing Officer.\n4.\nIn pursuance of the above directions issued by the Tribunal, the\nCommission