MANGE RAM MITTAL vs. COMMISSIONER OF INCOME TAX

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

32: [Provided that in Chapter VI-A for the p effect shall be given losses under Chapter under sub-section (2) o -4- ax for any previous year falling iod; for filing a return of income has of income has been filed, as nil, under clause (c);] ear has not ended or the date of ncome under sub-section (1

M/S KAKKAR COMPLEX STEELS (P) LTDE vs. THE COMMISSIONER OF IT

Appeal is allowed and