https://www.taxtmi.com/caselaws?id=7847 Under section 22(2A) of the Indian Income-tax Act, 1922, a loss return filed after the general notice period could still support carry forward if the Income-tax Officer, instead of rejecting it, proceeded under section 23(2) and examined the return on merits. That conduct was treated as an implied grant of further time to consider the return, and the existing appellate direction to compute and carry forward the loss could not be ignored by departmental authorities. On that basis, the loss was carried forward and set off against later-year income. en-us Wed, 01 Apr 1970 00:00:00 +0530 Thu, 19 Mar 2009 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7847 Under section 22(2A) of the Indian Income-tax Act, 1922, a loss return filed after the general notice period could still support carry forward if the Income-tax Officer, instead of rejecting it, proceeded under section 23(2) and examined the return on merits. That conduct was treated as an implied grant of further time to consider the return, and the existing appellate direction to compute and carry forward the loss could not be ignored by departmental authorities. On that basis, the loss was carried forward and set off against later-year income. Case-Laws Income Tax Wed, 01 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7847