“Section 72(1)(ii)”

Section References (mined)Section 72Section 72(1)(ii)1 judgments

Judgments citing Section 72(1)(ii)

Pradeep Kisanlal Boob, Nashik vs. ACIT, Circle 1, Nashik

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 189/PUN/2024[2019-20]Status: DisposedITAT Pune30 May 2025AY 2019-20

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.189/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri Sanket JoshiFor Respondent: Shri Arvind Desai

Section 134Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

against the profits and gains, if any, of any business or profession carried on by him and assessable for that assessment year. Section 72(1)(ii) provides that losses which cannot be wholly so set off the amount of losses not so set off shall be carry forward