Carry Forward Losses Cannot Be Denied Due to Absence in System-Generated Acknowledgment if Properly Filed Electronically.

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....Disallowance of carry forward of losses - Once the amount is duly claimed in the return of income filed electronically as well as also shown in the computation of income, then merely because the same is not appearing in the acknowledgement of return of income generated by the departmental systems cannot be the reason for denial of the claim....