Unabsorbed depreciation - its adjustment

Dear all,

Clarify the two situations below:

1) During PY 10-11, on 01.04.2010, Sole proprietory business got converted into Partnership Firm transferring almost all assets and liabilties . During PY 09-10 (NTI of individual - proprietorship) there was an unabsorbed depreciation of Rs. 5L. 

Can unabsorbed depreciation of sole prop be adjusted against firm Income upon conversion PY 10-11 ?

2) If the answer to above question is in affirmative, kindly tell me as to how to handle this situation...  I have filed ITR for firm for PY 10-11 and PY 11-12 without showing such b/f unabsorbed losses.. Is there any remedy to adjust such Rs. 5L ?

Thanks in Advance

Ruban