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“Section 32(2)(iii)”

Section References (mined)Section 32Section 32(2)(iii)2 judgments

KANHAIYALAL RAMESHWAR DAS,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

ITA 1454/JPR/2024[2014-15]Status: DisposedITAT Jaipur08 Oct 2025AY 2014-15
For Appellant: Shri Rajnikant Bhatra, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR (Thru: V.C)
Section 132(1)Section 143(3)Section 153Section 154Section 271(1)Section 271(1)(c)

earlier years which\nwas irregular as the time limit for set off within 8 years has lapsed as per the\nprovisions of Section 32(2)(iii) of I.T. Act, 1961 and so was not admissible. The\nassessee firm filed its explanation to object notice u/s 154 and claimed that said

KANHAIYALAL RAMESHWAR DAS,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

ITA 1453/JPR/2024[2012-13]Status: DisposedITAT Jaipur08 Oct 2025AY 2012-13
For Appellant: Shri Rajnikant Bhatra, CAFor Respondent: Shri Gautam Singh Choudhary, JCIT-DR (Thru: V.C)
Section 132(1)Section 143(3)Section 153Section 154Section 271(1)Section 271(1)(c)

earlier years which\nwas irregular as the time limit for set off within 8 years has lapsed as per the\nprovisions of Section 32(2)(iii) of I.T. Act, 1961 and so was not admissible. The\nassessee firm filed its explanation to object notice u/s 154 and claimed that said