2019 (3) TMI 1164

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....als for assessment year 2011-12 arise from the CIT(A)-9, Kolkata's separate orders dated 28.03.2018 and 25.5.2018 in case Nos. 198/CIT(A)- 9/Wd-31(1)/2015-16/Kol and 103/CIT(A)-9/Wd-31(1)/2016-17/Kol involving proceedings u/s 143(1) and 154 of the Income Tax Act, 1961 (in short the Act) respectively. Heard both the parties. Case file perused. 2. It transpires during the course of hearing the....

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....s backdrop of facts that the assessee has preferred his twin appeals u/s 143(1) and section 154 raising very same issue of disallowance of brought forward losses as well as TDS credit (supra). 3. I have given thoughtful contention to rival submissions. It emerges during the course of hearing that neither the Assessing Officer nor the CIT(A) has adjudicated assessee's grievance on merits in sect....