Rectification of mistake ::
Last updated: 19 May 2008
Court :
HC
Brief :
Held by the hon`ble bench that as the carry forward of loss is permitted only when the return is filed within due date of filing of return, the mistake is apparent from the records, thus the A.O. can rectify the same by passing a order under section 154.
Citation :
Rajiv Gupta Vs. I.T.O. 03/20/2007
[2008] 297 ITR (AT) 1 Chandigarh
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CA.Saibaburao Nanduri
Published in Income Tax
Views : 51
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