Tribunal held that where as a consequence to order of Appellate Authority, assessee has received relief which has cascading effect on subsequent assessment years, Assessing Officer is duty bound to give effect to said order in later affected assessment .Accordingly business loss was arrived at by Assessing Officer while giving effect to order of Tribunal, said loss could be carried forward and benefit of set off against business income in subsequent assessment years could be allowed to assessee even in absence of such claim in return of income. (AY. 2003 04 to 2006 -07)