assessee for the earlier years be not considered for set off and carry
forward in view of change in shareholding pattern of the company ... carry forward of
accumulated business losses of the past years and set off under Section 79 of the
Act, the AO did not accept
under section 139(1) , the
forward and set-off
assessee forfeits the right to claim carry forward set of such
loss. The binding authority ... precedent and not a
mere procedural formality. Accordingly, the denial of set-off
set by the
CPC and its affirmation
M/S. Tata Sons Ltd, Mumbai vs The Acit Cir2(3), Mumbai on 27 November
Oricon Enterprises Ltd, Mumbai vs Acit Cen Cir 3(3), Mumbai on 16 May, 2018
Sodexo Food Solutions India P Ltd, ... vs Dcit Rg 8(3), Mumbai on 8 August
Dcit Cen Cir 3(3) Cen Rg 3, Mumbai vs Welspun India Ltd, Mumbai on
Dcit Cen Cir 3(3) Cen Rg 3, Mumbai vs Welspun Corp Ltd, Mumbai on
B. Sorabji vs Ito, Ward 20(1)(2) on 23 June, 2005
Equivalent citations: [2005
Arch Pharmalabs Ltd, Mumbai vs Asst Cit Cen Cir 32, Mumbai on 7 April, 2021
Rmc Readmix(India) P. Ltd ( Now ... vs Acit Cen Cir 34, Mumbai on 29 August
