TaxTMI 
TaxTMI 
2022 (12) TMI 1155
X X X X Extracts X X X X
X X X X Extracts X X X X
..... DR ORDER Per Pramod Kumar VP 1. By way of this appeal, the assessee-appellant has challenged the correctness of the order dated 25th October 2021, passed by the learned Commissioner (Appeals) in the matter of processing of return under section 143(1) of the Income Tax Act, 1961, for the assessment year 2019-20 on the following grounds:- 1. In law and in facts and circumstances of the Appel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....acts are not in dispute. The impugned disallowance was made in the course of processing of return 143(1) by the Assessing Officer (CPC) on the short ground "Disallowance of loss claimed, as the Income Tax Return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under sub-section (1) of section 139 -u/s 143(1)(a)(iii)" and the assessee has dispute....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssessing Officer (CPC), assessee carried the matter in appeal before the learned CIT(A) but without any success. The assessee is not satisfied and is in further appeal before us. 3. We have heard the parties, perused the material on record and duly considered the facts of the case in the light of the applicable legal position. 4. We find that, as evident from a copy of the income tax return for ....