Assessee  filed its return for relevant year with a loss of which was subjected to scrutiny assessment. The assessee moved a rectification application which was decided by Assessing Officer in assessee’s favour.   Commissioner revised rectification order under section 263 by holding that since Assessing Officer did not examine assessee’s claim for carry forward of loss in sufficient detail, loss could not be carried forward. Tribunal held that  once a loss had been disclosed in income tax return, and such a loss had not been disturbed in scrutiny assessment proceedings, such a loss was to be treated as accepted, and quantification thereof could not have been disturbed. Revision of rectification order was  quashed.  (AY. 2012-13)