Assessee had filed its original return of income within due date prescribed under S. 139(1) claiming carry forward of loss of certain amount.  The return was not accompanied by audit report as required under S. 44AB of the  Act.  Thereafter the   assessee filed revised return of income, claiming said loss at lesser amount and assessee had also filed audit report. On basis of revised return of income filed by assessee, AO ultimately completed assessment  allowing carry forward of loss as shown in revised return of income. CIT invoked revision on ground that since assessee had not filed audit report along with its original return as required under S. 44AB, original return of income was defective and invalid, hence, loss claimed by assessee could not be allowed to be carried forward. Tribunal held that since the  assessee had voluntarily filed a revised return of income along with furnishing of audit report, defect in original return stood removed and, therefore, original return was to be treated as a valid return and assessee was eligible to claim carry forward of business loss. Revision is held to be not valid. (AY. 2013-14)