Assessment order u/s.143(1)/(3)/144 not to allow the loss if return is not filled u/s 139(3).

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....rved therein that if a return of loss was filed beyond the time limit prescribed u/s.139(3) but within the period mentioned in Section 139(4), the ITO had to pass an assessment order u/s.143(1)/(3)/144 but disallow the claim for carry forward of the loss because the return had not been filed within the time limit prescribed u/s.139(3). 2. However the Civil Appeals No.859 & 860 of 1968 in the case....