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2019 (9) TMI 92 - AT - Income TaxDisallowance of carry forward of losses claimed by the assessee in the proceedings u/s 153A - assessee’s claim of loss so filed in the return U/s 139(1) - HELD THAT:- We have perused the relevant record including the returns of income filed under section 139(1) as well as returns of income filed u/s 153A and noted that the assessee has claimed the respective amounts of losses for these three assessment years in the returns of income under section 139(1) and the same amounts were also claimed in the returns of income filed u/s 153A though in the acknowledgements generated by the departmental system for the returns of income filed under section 153A the amount of loss has not been shown. In the computation of total income, this income is duly reflected and matching with the amount as shown in the return of income filed electronically. Once the amount is duly claimed in the return of income filed electronically as well as also shown in the computation of income, then merely because the same is not appearing in the acknowledgement of return of income generated by the departmental systems cannot be the reason for denial of the claim. See M/S O.K. SILK MILLS LTD., M/S OKAY PLUS BUILDERS PVT. LTD., M/S SHREE KRISHNA VATIKA BUILDWELL PVT. LTD. [2019 (5) TMI 749 - ITAT JAIPUR] and M/S SHREE KRISHNA VATIKA CONSTRUCTION PVT. LTD. [2019 (8) TMI 605 - ITAT JAIPUR] - Decided in favour of assessee.
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