In the result, the appeals filed by the assessee are partly allowed, as indicated above
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
section 153(2A) of the Act.” “The grounds of appeal regarding the time barring of the assessment was omitted to be included in the original Grounds of Appeal by an inadvertent ITA Nos.70-74/Coch/2017 5 Sri.T Abdul Majeed, Prop.Fair Pharma. omission and the appellant may request to condone the delay