2019 (2) TMI 1212 - SCH - Income Tax

Claim of carry forward of the loss as the return having been filed in Saral Form 2-D by the due date - change inform - Whether in view of Section 139 (1) read with Section 139 (3) of the Income Tax Act the return in the prescribed From ITR (5) having been admittedly filed on 23.12.2008 i.e. beyond the due date no claim can be legally allowed in respect of carry forward of the losses? - assessee 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 - HELD THAT - SLP dismissed.