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2018 (12) TMI 835
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....AXES) AND SRI. JOSE JOSEPH, SC FOR INCOME TAX DEPARTMENT For The Respondent : ADVS. SRI. P. BENNY THOMAS, SRI. ANIL D. NAIR, SRI. JOSON MANAVALAN, SRI. K. JOHN MATHAI, SRI. KURYAN THOMAS, SRI. M. GOPIKRISHNAN NAMBIAR, SRI. P. GOPINATH AND SRI. RAJA KANNAN JUDGMENT Vinod Chandran, J. The Department is in appeal from an order of the Income Tax Appellate Tribunal raising certain questions....
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....the assessee had filed the return beyond the due date under Section 139(1). Section 80 under Chapter-VI prohibited such carry forward and set off of loss of years in which the assessee had failed to file the return within the time provided under Section 139(1). 3. The subject assessment years in which the rectification was carried out, purportedly to refuse set off of the loss carried forward, ....