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2020 (6) TMI 21 - ITAT KOLKATARectification of mistake u/s 154 - mistake in the intimation issued u/s 143(1) in as much as the long term capital loss carried forward from A.Y. 2010-11 & 2013-14 was not set off against the long term capital gain for the year under consideration - whether the clerical mistake stated to be committed by the Office Staff of the Tax Advisor of the assessee in not claiming the set off of the said loss against the long term capital gain of the year under consideration while filing the return on-line can be corrected by rectifying the intimation issued u/s 143(1) ? - HELD THAT:- As the issue involved in the present case as well as all the material facts relevant thereto are similar to the case of M/s. Shrikant Real Estates (P) Ltd. [2012 (10) TMI 854 - ITAT MUMBAI] we respectfully follow the decision of the Coordinate Bench of this Tribunal rendered in the said case and direct the Assessing Officer to rectify the intimation issued under section 143(1) as sought by the assessee thereby allowing the claim of the assessee for set off of long term capital loss carried forward from the earlier years against the long term capital gain of the year under consideration. - Decided in favour of assessee.
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