Section 74, 80 & 139 of Income Tax Act, 1961— Loss Assessee was seeking to carry forward accumulated loses under Section 74 when admittedly it had not filed any return of income, claiming loses for the earlier Assessment Year under the Act and it was not an Assessee, thus, no fault can be found with the impugned order of the AAR, answering the question as posed for its consideration by the assessee in negative -—ABERDEEN INSTITUTIONAL COMMINGLED FUNDS LLC vs. AUTHORITY FOR ADVANCE RULING.[2020] 421 ITR 183 (BOM)