https://www.taxtmi.com/highlights?id=68862 Enhancement of interest u/s 234A - Rectification of order u/s 154 - Defective return - The Revenue could hardly dispute that sec.139(9) of the Act is a specific provision wherein an AO could held a return as a defective one after following the due procedure as per Explanation (c) (i) thereto which treats a return filed by an assessee to be defective only if there is self-assessment tax claimed to have been paid and not otherwise. - Demand set aside - AT en-us Wed, 22 Mar 2023 09:52:55 +0530 Wed, 22 Mar 2023 09:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68862 Enhancement of interest u/s 234A - Rectification of order u/s 154 - Defective return - The Revenue could hardly dispute that sec.139(9) of the Act is a specific provision wherein an AO could held a return as a defective one after following the due procedure as per Explanation (c) (i) thereto which treats a return filed by an assessee to be defective only if there is self-assessment tax claimed to have been paid and not otherwise. - Demand set aside - AT Highlights Income Tax Wed, 22 Mar 2023 09:52:55 +0530 https://www.taxtmi.com/highlights?id=68862