THE ACIT, CORP CIRCLE-1(1), KOCHI, ERNAKULAM vs. APPOLO TYRES LTD, ERNAKULAM

In the result, the appeal filed by the Revenue in ITA No

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

condone the delay of 52 days and admit the appeal for adjudication. I.T.A. Nos. 247,302, 339, 268&336/Coch/2018& C.O. Nos. 56&57/Coch/2018 6.2 The facts of the case are that this claim was not made in the original return of income or through a revised return of income. The claim was made during the course of assessment proceedings