Daily Archives: January 26, 2024

Defective ITR is not Invalid ITR if Assessing officer failed to inform defect : Supreme Court

By | January 26, 2024

Defective return is not Invalid Return if Assessing officer failed to inform defect : Supreme Court The returns for the three assessment years under  consideration were not accompanied by the regular books of account. Though under sub-section (9)(f) of Section 139, such returns could have been treated as defective returns by the assessing officer and… Read More »