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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the return filed by the assessee, having remained defective without rectification under section 139(9), could be treated as invalid and whether the intimation issued under section 143(1) on such return was liable to be quashed.
Analysis: The notice under section 139(9) specifically called upon the assessee to remove the defects and warned that failure to do so would render the return invalid. As the defects were admittedly not rectified, the return ceased to have validity. An intimation under section 143(1) could not survive on the basis of an invalid return.
Conclusion: The return was treated as invalid and the intimation under section 143(1) was quashed in favour of the assessee.
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