Fresh claim of carry forward of past losses arising out of de-merger at assessment stage due to court approved order for de-merger 

Facts: Assessee made fresh claim at assessment stage of carry forward of losses that arose out of a court order of de-merger pertaining to earlier years in the current assessment year. AO and CIT(A) disallowed the fresh claim citing that to carry forward of losses no loss return as per Section 139(3) was filed. On higher appeal - 

Held in favour of the assessee that the fresh claim needs to be admitted as it became a statutory right to carry forward losses arising out of court order. Restrictions imposed by Goetze India Limited v. CIT (2006) 284 ITR 323 (SC) : 2006 TaxPub(DT) 1528 (SC) is not applicable to CIT(A). 

Case: JITF Urban Infrastructure Services Ltd v. Asstt. CIT 2023 TaxPub(DT) 531 (Del-Trib)