https://www.taxtmi.com/caselaws?id=14331 The Tribunal's factual finding that no evidence showed service of notice under section 148 meant the assessee's returns were treated as voluntary returns under section 139(4) of the Income-tax Act, 1961. That characterisation supported the assessee's entitlement to carry forward loss, and there was no material to disturb the finding. The claimed loss carry forward was therefore not disallowed on the ground that the returns were involuntary. en-us Tue, 06 Feb 2001 00:00:00 +0530 Wed, 15 Jul 2009 12:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14331 The Tribunal's factual finding that no evidence showed service of notice under section 148 meant the assessee's returns were treated as voluntary returns under section 139(4) of the Income-tax Act, 1961. That characterisation supported the assessee's entitlement to carry forward loss, and there was no material to disturb the finding. The claimed loss carry forward was therefore not disallowed on the ground that the returns were involuntary. Case-Laws Income Tax Tue, 06 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14331