Recalculation of c/f losses by ao

The assessment u/s 143(3) of my firm of AY 2012-13 has been completed by AO after disallowing some of Depreciation and expesnes. Agaisnt that assessment order, I filed apeal to CIT (Appeal) where case is still pending.

Now AO has taken up AY 2013-14 for scrutiny u/s 143(3).

My question is that will AO shall recalculate c/f losses and unabsorbed depreciation afresh taking into consideration the disallowances made by him in AY 2012-13. OR he will take c/f losses and unabsorbed depreciation as returned by me because disallowances made by AO of AY 2012-13 are under apeal