HEIGHT INSURANCE SERVICES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 1(1), KOLKATA, KOLKATA
In the result, appeal of the assessee is allowed
ITA 19/KOL/2023[2014-2015]Status: DisposedITAT Kolkata28 Nov 2023AY 2014-2015
Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2014-15
For Appellant: Shri Somnath Ghosh, Advocate & Shri P. JFor Respondent: Shri B. K. Singh, JCIT, Sr. DR
Section 139(1)Section 143(3)Section 144BSection 147Section 148Section 14ASection 271(1)(c)
disallowed carry forward of loss to the extent of Rs.2,90,25,681/- vide its Assessment
Order dated
27.09.2021 under Section 147 read with Section 144B of the Act.
4. Ld. Counsel for the assessee submitted that reduction of carried forward loss of Rs.2,90,25,681/- for the Assessment Year 2014-15
vide its Assessment Order dated 27.09.2021 under