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TMI Blog2018 (8) TMI 1767X X X X Extracts X X X X X X X X Extracts X X X X ..... , i.e. beyond the due date, no claim can be legally allowed in respect of carry forward of the losses? - HELD THAT:- The Tribunal has recorded a clear finding of fact that the assessee had filed its returns within the time limit, although the Form, which it had used is the old Form. The assessee has not sought to gain any unfair advantage in this matter by filing in the old Form and he did late ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court as well as other High Courts having been reversed by Hon'ble Supreme Court in 324 ITR Page 80, the Tribunal was not justified in following the decision of Allahabad High Court for following the claim of carry forward of the loss of ₹ 7,59,46,064/- as the return having been filed in Saral Form 2-D by the due date ? (2) Whether in view of Section 139 (1) read with Section 139 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the time limit, although the Form, which it had used is the old Form. The asessee has not sought to gain any unfair advantage in this matter by filing in the old Form and he did later on comply with the conditions of the new Form and it appears that the same return was filed. In view of the categorical findings of fact recorded by the Tribunal, we see no reason to interfere in the order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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