2021 (12) TMI 1252

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.... AY 2017-18. The CPC, Bangalore, in the intimation issued on 20th May, 2019 u/s 143(1), disallowed the setting off of the above carried forward loss of Rs. 8,67,803/- on the ground that the return for AY 2017-18 was furnished on 22nd January, 2018 as against the due date of 5th August, 2017 and, therefore, it is beyond the due date specified under subsection (1) of section 139 of the IT Act. 3. Before the CIT(A), it was submitted that the assessee could not file the return timely owing to severe matrimonial dispute with his wife and also because of restraint order dated 09.11.2015 passed by the Hon'ble Metropolitan Magistrate, Patiala House Courts, New Delhi. This had barred the assessee from entering into the terrace portion of the flat....

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....ces of the case and in law, the Order passed u/s. I43(1)(a) of the Income Tax Act, 1961 ('the Act') by the Assessing officer is bad in law, without jurisdiction and illegal and therefore the notice along with the assessment order passed on the foundation of such notice is liable to be quashed. 2. On the facts and circumstances of the case and in law, the Ld CIT Appeals erred in making addition of Rs. 8,67,803/- on account of disallowing set of carried forwards losses on ground of that return of A.Y 2017-18 is filed beyond due date without appreciating and facts of the case and ignoring submissions made by the appellant. 3. On the facts and circumstances of the case and in law the learned CIT(A) erred in rejecting the submi....