https://www.taxtmi.com/caselaws?id=307167 A bona fide technical omission in a timely filed return did not defeat the assessee's substantive entitlement to carry forward and set off earlier years' losses, because the supporting records showed the claim and the defect was treated as inadvertent; rectification under section 154 was therefore upheld and relief granted. The objection under Rule 46A also failed because no identifiable additional evidence was shown to have been admitted or relied upon by the first appellate authority, and no procedural prejudice to the Assessing Officer was demonstrated. en-us Mon, 28 Sep 2015 00:00:00 +0530 Thu, 23 Mar 2023 20:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307167 A bona fide technical omission in a timely filed return did not defeat the assessee's substantive entitlement to carry forward and set off earlier years' losses, because the supporting records showed the claim and the defect was treated as inadvertent; rectification under section 154 was therefore upheld and relief granted. The objection under Rule 46A also failed because no identifiable additional evidence was shown to have been admitted or relied upon by the first appellate authority, and no procedural prejudice to the Assessing Officer was demonstrated. Case-Laws Income Tax Mon, 28 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307167