https://www.taxtmi.com/caselaws?id=384416 The Tribunal allowed all appeals filed by the assesses, directing the Assessing Officer to permit the carry forward of losses as claimed in the assessment years under consideration. The Tribunal emphasized that the technical error in acknowledgment generation should not penalize the assessee, as the losses were properly disclosed in the detailed return filed under Sec 153A. The Tribunal rejected the A.O.'s addition of income, highlighting the importance of considering the complete return under Sec 153A for assessing current year income or losses. en-us Fri, 31 May 2019 00:00:00 +0530 Mon, 12 Aug 2019 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384416 The Tribunal allowed all appeals filed by the assesses, directing the Assessing Officer to permit the carry forward of losses as claimed in the assessment years under consideration. The Tribunal emphasized that the technical error in acknowledgment generation should not penalize the assessee, as the losses were properly disclosed in the detailed return filed under Sec 153A. The Tribunal rejected the A.O.'s addition of income, highlighting the importance of considering the complete return under Sec 153A for assessing current year income or losses. Case-Laws Income Tax Fri, 31 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384416