Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh) v. P Mohammed

349 ITR 442High Court2012#2675 most cited

What is Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh) v. P Mohammed authority for?

An additional claim for set-off of losses can be raised by the assessee before the appellate authorities during the appeal proceedings.

44

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Also referred to as

P.D. Abrahm · 349 ITR 442 · additional claim · set off of losses · appellate authorities · appellate proceedings · Section 70 · Income Tax Act · Kerala High Court · claiming losses in appeal · new claim on appeal

Issues it is cited on

undisclosed foreign income and assets section 149(1)(c)section 4(2)section 201(3)section 158ba section 150 unexplained jewellery section 70 beyond four years section 18 section 149(1)(b)statement under section 132(4)

Judgments citing Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh) v. P Mohammed

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 50/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 49/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 48/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 47/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 46/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 45/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 44/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 43/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 42/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. SMT. MANJULABEN BIPINCHANDRA PATEL, BARODA

ITA 41/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 40/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 39/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 38/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 37/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 36/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 35/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 34/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 33/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 32/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEHAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 31/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

…. H.E. Distilleries (P.) Ltd. (2010) 229 CTR 457 (Karnataka) iii. Fenoplast Ltd.(2014) 367 ITR 761 (AP & Telangana): iv. Ch. Mohan v ACIT-(2014) 369 ITR 189 (Andhra Pradesh); v. P Mohammed alias Manu- (2014) 41 taxmann.com 6 (Kerala); vi. P.D. Abrahm - (2012) 349 ITR 442 (Kerala): vii. Mahalaxmi Motors Ltd.-(2014) 368 ITR 724 (AP): 79. The Ld. Sr. Counsel further submitted that the additional claim in respect of set off of losses can be raised before the appellate authorities, for which, reliance has been placed on the following decisions: 73 I.T.A No. 1894/Ahd/2019 A.Y. 2000-01 Page No Manjulaben Bipinbhai Pate…

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