Assessee having unabsored losses from previous year and return of such previous year Filled within time limit of 139(1),
AY 2015-16 ITR file on time loss claim 10 lacs (From CApital gain Head)
now next 2 year assessee dont have any income ,
AY 16-17 No income
AY 17-18 No income
so he requried to filing return of income for AY -16-17 & 17-18 for carryforword losses of previosu year to AY 18-19