https://www.taxtmi.com/caselaws?id=14199 The court allowed the carry forward and set off of loss for the assessment year 1983-84 to subsequent years, even though the return was filed in response to a notice under section 148. It held that the return filed within the time allowed under section 139(4) should be treated as a return filed under section 139(1), entitling the assessee to carry forward the loss. The court ruled in favor of the assessee, granting them the benefit of the loss for setting off against income in subsequent years. en-us Sat, 31 Mar 2001 00:00:00 +0530 Tue, 14 Jul 2009 13:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14199 The court allowed the carry forward and set off of loss for the assessment year 1983-84 to subsequent years, even though the return was filed in response to a notice under section 148. It held that the return filed within the time allowed under section 139(4) should be treated as a return filed under section 139(1), entitling the assessee to carry forward the loss. The court ruled in favor of the assessee, granting them the benefit of the loss for setting off against income in subsequent years. Case-Laws Income Tax Sat, 31 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14199