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

Accordingly, the Assessment Order, dated 05/03/2024, for the Assessment Year 2015-2016 is quashed. Accordingly, Additional Ground No. 1.1 raised by the Assessee vide Letter dated 15/08/2025 is allowed

delay in filing the appeal before the Commission of Income Tax (Appeals) was condoned and issues raised in appeal were remitted back to the file of the Commission of Income Tax (Appeals) for adjudication on merits after calling for a remand report from the Assessing Officer. - 4. In pursuance of the above directions issued by the Tribunal, the Commission