https://www.taxtmi.com/caselaws?id=66052 The Tribunal upheld the Income-tax Officer's decision, ruling that the appellant's late-filed return for the assessment year 1982-83 was invalid, thereby disallowing the carry forward and set off of losses. It emphasized the necessity of complying with statutory requirements for claiming such benefits, ultimately allowing the revenue's appeal. en-us Fri, 18 Jan 1991 00:00:00 +0530 Mon, 21 Feb 2011 11:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66052 The Tribunal upheld the Income-tax Officer's decision, ruling that the appellant's late-filed return for the assessment year 1982-83 was invalid, thereby disallowing the carry forward and set off of losses. It emphasized the necessity of complying with statutory requirements for claiming such benefits, ultimately allowing the revenue's appeal. Case-Laws Income Tax Fri, 18 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66052