TMI Blog2010 (1) TMI 950X X X X Extracts X X X X X X X X Extracts X X X X ..... case to claim that the request for extension of time was made after the said date – assumption is that application for extension was filed and that was granted and the association of persons had filed the return within the extended period - in favour of the assessee - 619 of 2004 - - - Dated:- 11-1-2010 - MURUGESAN D., JANARTHANA RAJA P. P. S., JJ. JUDGMENT D. Murugesan J.- 1. Tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the previous year to be set off for the future years. The Assessing Officer, on facts, held that in view of the fact that association of persons did not file the return of income for the assessment year 1986-87 under section 139(1) of the Act or within such further time as granted by the Department, the assessee is not entitled to carry forward the loss and to claim set off in the subsequent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for extension of time in the prescribed Form No. 6 on February 19, 1987, along with a letter dated February 18, 1987, requesting time till February 28, 1987. Within the above time granted, the return was filed on February 27, 1987. Aggrieved by the above finding of the Commissioner of Income-tax (Appeals), the appellant-Revenue filed an appeal before the Tribunal, which also concurred with the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Tribunal are in error. 7. We have carefully considered the above submission and we are unable to accept the same. The finding as to the filing of the return within the extended period given by the Commissioner of Income-tax (Appeals) and by the Tribunal cannot be gone into, as it is being a factual finding. Nevertheless, as far as the jurisdiction of the Assessing Officer even to grant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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