https://www.taxtmi.com/caselaws?id=193024 A voluntary loss return filed before assessment remained a valid return under section 22(3) of the Indian Income-tax Act, 1922, even if filed after the time mentioned in section 22(2A); section 22(2A) was treated as governing carry forward of loss, not extinguishing the right to file the return. The Income-tax Officer was therefore bound to entertain the loss returns and complete the assessments. However, mandamus could not compel consideration of renewal-of-registration applications when no such applications were shown to be pending before the officer, so that prayer failed. en-us Fri, 29 Mar 1963 00:00:00 +0530 Sat, 08 Jul 2017 18:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193024 A voluntary loss return filed before assessment remained a valid return under section 22(3) of the Indian Income-tax Act, 1922, even if filed after the time mentioned in section 22(2A); section 22(2A) was treated as governing carry forward of loss, not extinguishing the right to file the return. The Income-tax Officer was therefore bound to entertain the loss returns and complete the assessments. However, mandamus could not compel consideration of renewal-of-registration applications when no such applications were shown to be pending before the officer, so that prayer failed. Case-Laws Income Tax Fri, 29 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193024