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Case Law Details

Case Name : Dalmia Laminators Ltd. Vs ACIT (ITAT Kolkata)
Related Assessment Year : 2017-18
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Dalmia Laminators Ltd. Vs ACIT (ITAT Kolkata)

ITAT Kolkata held that when original return filed was defective and such defect is removed u/s. 139(9) of the Income Tax Act, the return filed u/s. 139(1) becomes a valid return from the date when it was originally filed. Accordingly, set off business income with carry forwarded business loss allowed.

Facts- AO framed the assessment order u/s 143(3) for the A.Y. 2017-18 of the Act. The assessee in its return of income disclosin

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