Losses can be carried forwarded??

Please someone tell me about clarification on Decisions of Various State HC decisions.

Whether the losses incurred in the current Financial year or previous year losses can be carrieed forward for succeeding Assessment year income tax year(i.e., 2015-16) based on "DECISION GIVEN by GUJARAT HIGH COURT"

and also those returns may be considered as returns filed within the due date or after the due date..??

If we are filing return with interest u/s. 234A means yourself surrendering to Department as filing return after due dtae..??