2025 (3) TMI 300

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..... d by the assessee against the order of the Commissioner of Income-tax (Appeals), Coimbatore (hereinafter referred to as the "Ld. CIT(A)"] dated 23.01.2024 for the AY 2022-23. 02. The only issue raised in the various grounds of appeal is against the order of ld. CIT (A) confirming the reduction in the current year loss eligible to be carried forward of Rs. 3,09,80,426/-, thereby confirming the add .....

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..... match of ITR and form no.3CD. According to the ld. CIT (A) the auditors of the assessee have clarified that Rs. 5,74,70,370/- was a item falling u/s 28 of the Act and thus, noted that the auditors report was wrong. The ld. CIT (A) however clarified as to how the amount of Rs. 3,09,80,426/- was arrived at by CPC Bangalore. The ld. CIT (A) in Para no.5.10 noted that the assessee while filing the ret .....

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..... ction 28 was Rs. Nil. We also note that at page no.26, the assessee has stated that the goods and service tax was not rooted through the profit and loss account. Considering these facts, we find merit in the contention of the ld. AR that the information furnished by the assessee in the tax report in Para no.16b qua the refund of GST admitted by the authority concerned has been mistook and misunder .....

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