https://www.taxtmi.com/caselaws?id=377143 The appeals were allowed for statistical purposes as the issue of disallowance of brought forward losses and TDS credit for the assessment year 2011-12 under sections 143(1) and 154 of the Income Tax Act, 1961 was not adjudicated on merits. The matter was remanded to the Assessing Officer for proper consideration, granting the taxpayer three opportunities for a hearing and evidence submission. The judgment highlighted the importance of addressing the substantive issues raised by the assessee rather than technical objections. en-us Fri, 22 Mar 2019 00:00:00 +0530 Mon, 25 Mar 2019 05:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377143 The appeals were allowed for statistical purposes as the issue of disallowance of brought forward losses and TDS credit for the assessment year 2011-12 under sections 143(1) and 154 of the Income Tax Act, 1961 was not adjudicated on merits. The matter was remanded to the Assessing Officer for proper consideration, granting the taxpayer three opportunities for a hearing and evidence submission. The judgment highlighted the importance of addressing the substantive issues raised by the assessee rather than technical objections. Case-Laws Income Tax Fri, 22 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377143