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TMI Blog2020 (6) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... iness of a partnership firm in the year 2008 has approached this court for quashing of the ex-parte assessment orders Exts.P2 and P4 for the assessment years 2012-13 and 2013-14. The skeleton facts of the case are that the petitioner filed income tax return for the year 2012-13 as Nil. They were uploaded the income tax file through electronic system, which is evidenced from Ext.P1. Return was proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., 201314 filed the return, under Section 139 of the Act within the time and claimed the brought forward losses to the extent of Rs. 1,88,143/-. A sum of Rs. 11,88,143/- was adjusted against the proper assessment year 2013-14. But the petitioner was astonished to notice the intimation under Section 143(1), whereby the adjustment of brought forward losses to the extent of Rs. 1,01,633/- was not con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax Department submits that he has not received the copy of the petition and therefore he is unable to obtain the instructions or rendered assistance to this Court. 5. Having heard the learned counsel for the parties, appraised the paper book and noticing the fact which are not in dispute particularly, Ext.P9 dated 18th February 2020, which reveals the pendency of the rectification application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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