Speculative loss can be carried forward even if revised return claiming loss is filed u/s 139(5)

Brief of the case: ITAT held in ITO Vs Ramesh Kumar Jajodia that if the assessee had filed its original return u/s 139(1) but forgot to claim the speculative loss in its original return and filed revised return u/s 139(5) and claimed the loss in its revised return then the speculative loss should be allowed to be carried forward. Moreover if there was clerical mistake in filling up the ITR form then then the assessee should not be deprived of the benefit of carrying forward of loss. As per provision of section 139(9), where a return furnished by the assessee was considered defective, the asses...