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

section 292B of the Income Tax Act.\n2.\nThe Commissioner of Income Tax (Appeals) has erred in\nupholding the assessment of the gross receipts as income\nwithout allowing 12% of gross receipts as income which was\nallowed by the Commissioner of Income Tax (Appeals) in the\nfirst round of appeal which was accepted by the Department by\nnot filing second

SHAFI MUSALIAR SAINALABDEEN MUSALIAR,KOLLAM vs. ITO, WARD 2, KOLLAM

In the result, the appeal of the assessee is allowed and the stay application is dismissed as infructuous