PONAPULA SULOCHANA LR LATE P SANJEEVA PARTHASARATHY,HYDERABAD vs. ASSISTANT COMMISSIONER OF TAX ,CENTRAL CIRCLE-3(2), HYDERABAD

ITA 294/HYD/2021Status: DisposedITAT Hyderabad26 November 2025AY 2016-17Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that a return filed under Section 153A does not override the requirement of filing the original return under Section 139(1) on or before the due date to claim carry-forward of losses. The decision of the Supreme Court in Pr. CIT Vs. Wipro Ltd. was relied upon.

What were the facts?

The assessee filed a belated return for AY 2016-17. Following a search, a notice under Section 153A was issued, and a return was filed. The assessee claimed carry-forward of short-term capital loss, which was disallowed by the AO and CIT(A).

What were the issues?

Whether a return filed under Section 153A can allow carry-forward of losses when the original return was filed belatedly, despite the provisions of Section 139(3) and Section 80.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 139(3),Section 80,Section 153A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, Hyderabad “B” Bench, Hyderabad

PER MANJUNATHA G., A.M : The captioned appeals are filed by a single assessee viz., ‘Ponapula Sanjeeva Parthasarathy” against the separate orders of learned Commissioner of Income Tax (Appeals) – 11, Hyderabad dated, 30.03.2021 relating to the assessment years 201

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 139(1)

All 8,117 judgments and leading authorities on Section 139(1) →

Recent GST High Court judgments

Search GST case law →