https://www.taxtmi.com/caselaws?id=10830 The court held that the Assessing Officer erred in treating the return as invalid for the assessment year 1992-93 based on discrepancies in income computation. It was determined that there was no defect as per clause (e) of the Explanation to section 139(9) of the Income-tax Act. Consequently, the court set aside the intimation and directed the Assessing Officer to finalize the assessment within three months. The court also criticized the inaction of the Assessing Officer in not completing the assessment despite issuing a notice under section 143(2). en-us Tue, 04 Mar 2003 00:00:00 +0530 Sat, 25 Jul 2009 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10830 The court held that the Assessing Officer erred in treating the return as invalid for the assessment year 1992-93 based on discrepancies in income computation. It was determined that there was no defect as per clause (e) of the Explanation to section 139(9) of the Income-tax Act. Consequently, the court set aside the intimation and directed the Assessing Officer to finalize the assessment within three months. The court also criticized the inaction of the Assessing Officer in not completing the assessment despite issuing a notice under section 143(2). Case-Laws Income Tax Tue, 04 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10830