2019 (3) TMI 1164

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..... rectification or regular appellate proceedings as they have gone by technical objections regarding non-maintainability of the former and that of limitation in latter grievance. Therefore deem it appropriate to restore the instant issue of brought forward from 2008-09 and TDS credit to the Assessing Officer for necessary adjudication on merits after affording three effective opportunities of heari .....

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..... tantive grievance challenging correctness of disallowance of brought forward loss. He had filed return u/s 134(1) of the Act on 13.07.2012 stating commission income of ₹ 8,23,841/-, brought forward losses of ₹ 18,75,271/-and TDS claimed ₹ 17,020/-. The same stand processed on 16.2.2011 u/s 143(1) of the Act determining the assessed income of ₹ 8,23,841/- without allowing th .....

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..... rectification or regular appellate proceedings as they have gone by technical objections regarding non-maintainability of the former and that of limitation in latter grievance. I therefore deem it appropriate to restore the instant issue of brought forward from 2008-09 amounting to ₹ 18,75,279/- and TDS credit to claim of 17,020/-back to the Assessing Officer for necessary adjudication on m .....

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