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
reassessment under Section 147, not a
case for rectification wherein the tax liability has been
enhanced.
6.
Learned counsel for the revenue justifying
the orders of the authorities submitted that Section 80
of the Act provides for submission of return for losses.
In terms of the said Section, it is mandatory that the
return for losses has to be filed
