CIT v. S. Ajit Kumar

367 ITR 761High Court2014#2362 most cited

What is CIT v. S. Ajit Kumar authority for?

When computing undisclosed income for a block period following a search, losses incurred during that block period must be allowed. An additional claim for the set-off of such losses can be raised before the appellate authorities.

49

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

CIT v. S. Ajit Kumar · Fenoplast Ltd. · 367 ITR 761 · losses block period · set-off losses · search assessment · additional claim losses · appellate authority set-off · section 158BA · section 70 · undisclosed income computation

Issues it is cited on

undisclosed foreign income and assetssection 149(1)(c)section 4(2)section 201(3)section 158basection 150unexplained jewellerysection 70beyond four yearssection 18section 149(1)(b)statement under section 132(4)

Judgments citing CIT v. S. Ajit Kumar

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

ITA 1717/HYD/2017[2009-10]Status: HeardITAT Hyderabad07 Oct 2024AY 2009-10

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

For Appellant: Shri K.K. ChaitanyaFor Respondent: Smt. Mamata Choudhary
Section 132Section 139(1)Section 143(3)Section 147Section 153ASection 80I

…:1: ITA Nos. 1717 to 1720/Hyd/2017 & IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH “A”, HYDERABAD BEFORE JUSTICE (Retd.) C.V. BHADANG, PRESIDENT, SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos.1717 to 1720 & 1722/Hyd/2017 Assessment Years: 2009-10 to 2012-13 and 2014-15 Vs. M/s. SEW Infrastructure Deputy Commissioner of Limited, Income Tax, 6-3-871, Snehlata, Central Circle – Greenland Roads, 2(2), Hyderabad. Begumpet, Hyderabad. PAN : AADCS4061P (Appellant) (Respondent) Assessee by: Shri K.K. Chaitanya, Senior Advocate and Shri S. Ramarao, Advocate. Revenue by: Smt. Ma…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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

Section 132

…ted that the losses falling within the block period must be allowed, reliance for which was placed on the following decisions: i. E.K. Lingamurthy(2009) 314 ITR 305 (SC): ii. 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…

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