https://www.taxtmi.com/caselaws?id=243064 The Tribunal upheld the decision of the ld. Commissioner of Income Tax (Appeals) in an assessment under section 143(3) of the Income Tax Act, 1961 for the assessment year 2009-10. The Tribunal ruled that the disentitlement under section 80 does not apply when the original return was filed within the due date, allowing the set off of brought forward losses. Additionally, the Tribunal held that the acknowledgement of return filed within the due date is not considered additional evidence. The appeal by the Revenue was dismissed, affirming the decision of the ld. CIT(Appeals) without interference. en-us Wed, 24 Jul 2013 00:00:00 +0530 Sat, 25 Jan 2014 18:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243064 The Tribunal upheld the decision of the ld. Commissioner of Income Tax (Appeals) in an assessment under section 143(3) of the Income Tax Act, 1961 for the assessment year 2009-10. The Tribunal ruled that the disentitlement under section 80 does not apply when the original return was filed within the due date, allowing the set off of brought forward losses. Additionally, the Tribunal held that the acknowledgement of return filed within the due date is not considered additional evidence. The appeal by the Revenue was dismissed, affirming the decision of the ld. CIT(Appeals) without interference. Case-Laws Income Tax Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243064