Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Return filed electronically does not permit the petitioner to make his claim to set off of his profits of this year from the carried forward losses of the previous year in terms of Section 72 - Assessee directed to make presentation before CBDT - In the meantime, allowed to file ITR in paper form.
Return filed electronically does not permit the petitioner to make his claim to set off of his profits of this year from the carried forward losses of the previous year in terms of Section 72 - Assessee directed to make presentation before CBDT - In the meantime, allowed to file ITR in paper form.
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