https://www.taxtmi.com/caselaws?id=39646 A communication by the assessing authority that finally denies carry forward of a returned loss is treated in substance as a computation of the loss at nil. Because the right to carry forward loss forms part of the substantive tax relief attached to loss computation, such a refusal is not merely administrative; it determines the assessee's loss position and extinguishes the benefit in later years. On that basis, the communication falls within the relevant appellate provision and is appealable, so the assessee's appeal is maintainable. en-us Thu, 01 Aug 1974 00:00:00 +0530 Mon, 19 Apr 2010 14:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39646 A communication by the assessing authority that finally denies carry forward of a returned loss is treated in substance as a computation of the loss at nil. Because the right to carry forward loss forms part of the substantive tax relief attached to loss computation, such a refusal is not merely administrative; it determines the assessee's loss position and extinguishes the benefit in later years. On that basis, the communication falls within the relevant appellate provision and is appealable, so the assessee's appeal is maintainable. Case-Laws Income Tax Thu, 01 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39646