Carry forward of b/f loss

Dear Friends, I have a doubt. It is mandatory for an assessee to file the IT returns within the due date specified U/s 139(1) in order to carry forward the loss incurred in a particular year. But is it necessary that he should file the returns within the due date specified U/s 139(1) for carry forward of the loss to the subsequent years also. For Example, in Year 1 loss is 10 Lakhs but, in subsequent years (i.e., y2 y3 y4 & on) earned profit. In order to avail the setoff of b/f loss, is it mandatory that in all the years the return should have been filed within the time. Pl.help. Thanks in advance. SARAVANAN.M