2010 (1) TMI 950

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.... the respondent is also printed in the cause list, none appears for the respondent.   2. This tax case (appeal) has been filed at the instance of the Revenue raising the following substantial question of law :   "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is eligible to carry forward share of loss from the associa....

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....d on appeal to the Commissioner of Income-tax (Appeals)-II, by the assessee. The Commissioner of Income-tax (Appeals), while considering the factual aspects, had observed that "from the admitted facts as recorded in the case of M/s. M. G. Enterprises as extracted herein above, it is clear that the association of persons did file its return within the time extended by the Assessing Officer and, hen....

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....come-tax (Appeals). Hence, the present appeal by the Revenue before this court.   6. We have heard Mr. T. Ravikumar, learned counsel appearing for the appellant-Revenue. The learned counsel would submit that the association of persons had, in fact, filed the application for extension of time beyond the prescribed period. If that be so, the Assessing Officer has no right to grant extension ....

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....rned, though the association of persons has made a request for exten- sion of time only after the period was over, we are not inclined to entertain the said submission, as it was not raised either before the Commissioner of Income-tax (Appeals) or before the Tribunal.   8. That apart, we are also not provided with the details as to the last date for filing the return in this case to claim ....