2023 (1) TMI 654

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....CCOUNTANT MEMBER: This appeal filed by the assessee pertaining to the Assessment Year (in short "AY") 2018-19 is directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the "Act") by ld. Commissioner of Income-tax (Appeals), Dibrugarh [in short ld. "CIT(A)"] dated 09.09.2020 arising out of the assessment order framed u/s 143(1) of the Act dated 13.11.2019. 2. The assessee....

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....carried forward to future years" totalling to Rs. 82,89,050/- which included the brought forward losses from earlier years totalling to Rs. 75,33,200/- and balance for current year. It was further stated that in the return processed u/s 143(1) of the Act such claim of brought forward loss and current year loss was not allowed and for the proposed adjustments Centralized Processing Centre did not p....