Held, dismissing the appeal the assessee had filed the return of income for the assessment year 2013-14 on November 22, 2013 whereas according to Explanation 2(a) to section 139, the last date for filing the return of income was September 30, 2013, that the assessee had filed form 3CEB certified by the chartered accountant on November 30, 2013 and showing the value of international transactions or specified domestic transactions as nil, that the return of income had been filed on November 22, 2013 meaning thereby that form 3CEB had been obtained after the filing of return of income, that in form 3CEB there was no mention of the amount received on capital account nor the reason for not reporting the receipt amount on capital account in form 3CEB. Considering the totality of these facts, the Commissioner (Appeals) was fully justified in holding that since the assessee has filed its return of income beyond the stipulated due of September 30, 2013, the assessee was not eligible to claim the carry forward of the losses. (AY.2013-14)