High Court held  that when the governing provisions expressly mandates that no deductions shall be allowed unless the assessee filed its return of income under S.139(1) of the Act, there is no question of referring to the extended period permitted under S. 139(4) to seek benefit of deduction.  Further, the Court observed that if the embargo was not as strict, the entirety of S. 139 of the Act would have been mentioned in the relevant provisions of S. 80AC of the Act. Accordingly  no deduction is allowable if return of income is not filed within due date of the Act.(IT A .No 385 of 2016; GA No 3162 , 690 of 2016 dt. 04-05-2018)