https://www.taxtmi.com/caselaws?id=307919 The appeals filed by the assessee against the orders passed by the Ld.CIT, Meerut under sections 263 and 143(3) of the Income Tax Act were dismissed by the Tribunal. The Tribunal upheld the orders, emphasizing that credits from previous years should be added in the current year, regardless of the year of receipt. Both appeals were heard together and disposed of in a common order, with the Tribunal finding no merit in the submissions made by the assessee's counsel. The dismissal of both appeals was pronounced on 11th September 2015. en-us Fri, 11 Sep 2015 00:00:00 +0530 Wed, 17 May 2023 08:44:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307919 The appeals filed by the assessee against the orders passed by the Ld.CIT, Meerut under sections 263 and 143(3) of the Income Tax Act were dismissed by the Tribunal. The Tribunal upheld the orders, emphasizing that credits from previous years should be added in the current year, regardless of the year of receipt. Both appeals were heard together and disposed of in a common order, with the Tribunal finding no merit in the submissions made by the assessee's counsel. The dismissal of both appeals was pronounced on 11th September 2015. Case-Laws Income Tax Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307919