Carry forward of losses couldn't be denied if defects in original return were voluntarily removed

INCOME TAX : Where assessee filed an original return claiming carry forward of loss of certain amount but without filing an audit report and, subsequently, assessee voluntarily filed a revised return claiming said loss at a lesser figure along with audit report, impugned revision so as to hold return of income filed originally as defective and denying benefit of carry forward of loss to assessee in terms of section 139(1) read with sections 139(3) and 80, was unjustified

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