Calcutta H.C : Whether, on the facts and in the circumstances of the case, and having regard to the provisions of s. 139(9) of the IT Act, 1961, limiting the time within which loss should be declared, the Tribunal was justified in holding that the assessee was entitled to carry forward the loss even though the loss return was not filed within the time prescribed under s. 139(3) as amended by the Taxation Laws (Amendment) Act, 1970 ?
High Court Of Calcutta CIT vs. Nagpur Steel & Alloys (P) Ltd. Sections 72, 139(3), 80-J Dipak Kumar Sen & […]
