Assessee while removing defect u/s 139(9) can not revise income originally returned. A corrected return does not have an independent…
Return filed without balance sheet & profit and loss account may be defective but not invalid – Supreme Court quashes…
Tax Audit provisions do not apply to items of other income shown in Profit & Loss Account when business turnover…
Exemption to be given from the conditions of defective return . Budget 2021-22 Sub-section (9) of section 139 of the…
Defective returns selected under CASS Scrutiny if defects are not removed AO to pass assessment order u/s 144 as if…
Defective return notice u/s 139(9) for non tax audit. CPC has sent emails stating such notices were issued inadvertently and…
Return of income (ITR) can now be filed without pre-payment of self assessment tax and interest In order to rationalise…