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of Validity of Notice issued u/s 143(2) - Defective return - Removal of defect beyond 15 days u/s 139(9) - AO should have treated the return as non-est when the assessee has not removed the defect within prescribed time of 15 days from the date of issue of the notice. The Assessing Officer has no leverage to extend the time and drag it till the limitation of time to issue notice u/s. 143(2) expires. The notice issued in this case got time barred and the assessment is treated as nullity. - AT
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