Revised Tax Return Valid u/s 139(5) After Intimation u/s 143(1); Losses Set-Off and Carry Forward Allowed.

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....Validity of revised return u/s 139(5) - return was revised after issuance of intimation u/s 143(1) - claim of benefit of excess set off of losses and carry forward of the same as per the revised return filed by the assessee - Intimation u/s 143(1) is not assessment - claim allowed.....