https://www.taxtmi.com/caselaws?id=385324 The Tribunal allowed the appeals of the assessee, directing the AO to allow the carry forward of losses claimed in the returns filed under section 139(1) and section 153A. The judgment emphasized the importance of examining complete returns of income and not disallowing legitimate claims due to technical errors in acknowledgements generated by departmental systems. en-us Fri, 12 Jul 2019 00:00:00 +0530 Tue, 03 Sep 2019 08:07:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385324 The Tribunal allowed the appeals of the assessee, directing the AO to allow the carry forward of losses claimed in the returns filed under section 139(1) and section 153A. The judgment emphasized the importance of examining complete returns of income and not disallowing legitimate claims due to technical errors in acknowledgements generated by departmental systems. Case-Laws Income Tax Fri, 12 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385324