1983 (7) TMI 87

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....lowed for the whole year by the CIT (A) against the order of the AAC who allowed it for a period of eight months; and secondly, allowing the assessee's claim in respect of carry forward of loss of Rs. 4,85, 009. 2. Coming to the first ground, the facts in the background are in short compass. In the course of assessment proceedings, the IAC allowed the assessee's claim for s. 80J relief for a per....

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....s confirmed and the revenue fails on this ground. 3. Regarding not granting the carry forward of loss by the IAC in the course of assessment proceedings, the uncontroverted facts are that the assessee was allowed to filed the return by 30th September, 1978 but the return was filed by the assessee on 2dn October, 1978. It was on this strength that the IAC did not permit the carry forward. When th....