Assessee denied revised income computation for loss carry forward; violated Income Tax Act sections 139(5) & 139(3).

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....Having lost the right to file revised return of income, the assessee could not have made good the same by filing revised computation of income and thus claim carry forward of loss. The said action of the assessee, in our view, defeats the statutory mandate prescribed in sec. 139(5) r.w.s 139(3) - AT....