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    <title>Department Rep&#039;s Effort to Expand Assessment Scope on Loss Set-Off Denied; Issue Not Raised by Assessing Officer.</title>
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    <description>Set off of brought forward losses and depreciation against surrendered income - Departmental representative is only attempting to enlarge the scope of assessment by raising an issue not dealt with by the Assessing Officer which is not permissible at the stage.</description>
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      <description>Set off of brought forward losses and depreciation against surrendered income - Departmental representative is only attempting to enlarge the scope of assessment by raising an issue not dealt with by the Assessing Officer which is not permissible at the stage.</description>
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