Assessee filed  return electronically for relevant assessment year claiming carry forward of long-term capital loss.  Subsequently,  filed a revised return claiming said loss at a higher amount.  Lower authorities denied assessee’s claim on ground that original return filed by assessee was invalid for her non-sending of acknowledgement to Central Processing Unit (CPC) and hence, so-called revised return was, in fact, a belated return filed beyond time under section 139(1) read with section 139(3).  CIT(A) affirmed the order of the Assessing Officer.  Tribunal held that once a revised return is filed within time permitted under section 139(5), it substitutes original return in all respects hence the  enhanced amount of loss would be considered for carry forward to next year and revised return would substitute original return in all respects including aspect of date of filing too. (AY. 2015-16)