https://www.taxtmi.com/caselaws?id=34211 The Court allowed the petition, holding that the return filed on 31st December 1991, though initially defective, was valid upon rectification within the stipulated period under Section 139(9). The return was also in conformity with the intent and purpose of the Act as per Section 292B. The notices and letters impugned by the petitioner were thus quashed, and the rule was made absolute with no order as to costs. en-us Mon, 27 Apr 2009 00:00:00 +0530 Fri, 30 Oct 2009 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34211 The Court allowed the petition, holding that the return filed on 31st December 1991, though initially defective, was valid upon rectification within the stipulated period under Section 139(9). The return was also in conformity with the intent and purpose of the Act as per Section 292B. The notices and letters impugned by the petitioner were thus quashed, and the rule was made absolute with no order as to costs. Case-Laws Income Tax Mon, 27 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34211