https://www.taxtmi.com/highlights?id=51729 Revision u/s 263 - defective return of income u/s 139(9) - non filing of Audit report with the ITR - setoff of carry forward of loss - the assessee itself has removed the defect without being intimated by the AO - Since the assessee has already filed the audit report, there is no question of AO issuing a defect notice - Revision proceedings are invalid. en-us Wed, 12 Feb 2020 08:39:20 +0530 Wed, 12 Feb 2020 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51729 Revision u/s 263 - defective return of income u/s 139(9) - non filing of Audit report with the ITR - setoff of carry forward of loss - the assessee itself has removed the defect without being intimated by the AO - Since the assessee has already filed the audit report, there is no question of AO issuing a defect notice - Revision proceedings are invalid. Highlights Income Tax Wed, 12 Feb 2020 08:39:20 +0530 https://www.taxtmi.com/highlights?id=51729