Taxpayer's plea for loss set off from 2014-15 upheld; Assessing Officer can't deny for 2016-17, 2017-18.

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....Set off of loss - We uphold the plea of the assessee that so far as set off of loss returned by the assessee in the assessment year 2014-15 is concerned, the same cannot be declined by the Assessing Officer in the assessment yea₹ 2016-17 and 2017-18, if otherwise admissible, only for the reason that the assessment for the assessment year 2014-15 is in progress - AT....