Assessee while removing defect u/s 139(9) can not revise income originally returned – ITAT
February 23, 2024
Income Tax, ITAT
Assessee while removing defect u/s 139(9) can not revise income originally returned. A corrected return does not have an independent existence and only aids to validate the original return of income filed by the assessee In a recent judgment ITAT has quashed the demand raised by CPC holding …