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2019 (3) TMI 1164 - ITAT KOLKATARectification of mistake u/s 154 - disallowance of brought forward losses as well as TDS credit - Return u/s 134(1) as processed u/s 143(1) - HELD THAT:- It emerges during the course of hearing that neither the Assessing Officer nor the CIT(A) has adjudicated assessee’s grievance on merits in section 154 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 hearing to the taxpayer who shall be at liberty to file on record all necessary evidence. - Assessee’s appeals are allowed for statistical purposes
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