2019 (3) TMI 1164

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..... om the CIT(A)-9, Kolkata's separate orders dated 28.03.2018 and 25.5.2018 in case Nos. 198/CIT(A)- 9/Wd-31(1)/2015-16/Kol and 103/CIT(A)-9/Wd-31(1)/2016-17/Kol involving proceedings u/s 143(1) and 154 of the Income Tax Act, 1961 (in short the Act) respectively. Heard both the parties. Case file perused. 2. It transpires during the course of hearing the assessee's single substantive grievance cha .....

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..... eferred his twin appeals u/s 143(1) and section 154 raising very same issue of disallowance of brought forward losses as well as TDS credit (supra). 3. I have given thoughtful contention to rival submissions. 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 pro .....

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