Filing a return under notice section 153A(1)(a) is timely u/s 139(1), enabling loss carry forward benefits.

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....Carrying forward the loss u/s 72 r.w.s 80 - If the return is filed by the assessee within the reasonable time permitted by such notice u/s 153A(1)(a), such return would then be deemed to have been filed within the time permitted u/s 139 (1) of the Act for the benefit u/s 139(3) of the Act to be availed of by the assessee.....