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

1. The search having been conducted on 27.03.2015, the\nAssessing Officer has erred in law and facts in completing the\nassessment under section 153C of the Income Tax Act, 1961\nfor Assessment Year 2015-16 as section 153C permits\nassessments under this section only for six assessment years\nimmediately preceding the assessment year relevant to the\nprevious year in which

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI