Sec. 139 & 143 of Income Tax Act, 1961—Set off— Assessee company is eligible to claim the set off of brought forward losses transferred from the demerged company since all the conditions stated in section 72A(4) read with section 2(19AA) has been fulfilled and the claim of assessee is as per law and the AO erred in refusing to consider the Revised Return of Income so, the CIT(A) rightly allowed the claim of assessee - ASSTT. CIT V/s PADMA LOGISTICS & KHANIJ PVT. LTD. - [2020] 81 ITR (TRIB) 061 (ITAT-KOLKATA)