Portuguese Civil Code of 1867

This query is : Resolved

MAKARAND DAMLE (Querist)
Follow

23 January 2026 for FY 24-25 AY 25-26 The assessee is in Goa and while filing his return of income everything was shown between him and spouse at 50%.
only prepaid taxes were different and accordingly refund asked was for different amounts
There was business loss to be set off against income from other sources.
In wife case As per intimation received u/s 143(1) business loss was adjusted against income from other sources
However in husband case as per intimation u/s 143(1) business loss is not adjusted against income from other sources resulting in demand
rectification request was filed u/s 154 but in the order again the benefit of business loss is not given and demand is confirmed
My question is
what can be done in above case so that business loss is adjusted against other income like already given in wife case ?

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
Follow

28 January 2026 The rejection of your business loss set-off is likely a technical "matching" error by the CPC. Since your wife received the benefit, your case is strong. You should file a detailed rectification request referencing her PAN and the community property rules, or move to a First Appeal (CIT-A) if the 154 order remains unfavorable.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now