The Commissioner of Income Tax [Central] vs. Smt P Sujana
The appeal stands disposed of as indicated above
ITTA/280/2015HC Telangana16 Jul 2015
Bench: CHALLA KODANDA RAM,G.CHANDRAIAH
Section 119(2)(b)Section 143(3)Section 154Section 260Section 260A
5.
Learned
counsel
appearing
for
the
appellant/assessee submitted that the denial of set-off
of carry forward of loss relying on Section 80 of the Act
by all the authorities is untenable. Admittedly, in the
case on hand, the loss for previous year i.e., assessment
year 2005-06 has been quantified by the Assessing
Officer which pre-supposes the determination