https://www.taxtmi.com/caselaws?id=448777 ITAT Delhi held that when an assessee fails to remove defects in their return within the prescribed 15-day period under section 139(9), the AO must treat the return as non-est. The AO cannot extend this timeframe and continue processing until the limitation period for issuing notice under section 143(2) expires. Since the notice was issued beyond the statutory limitation period, it was deemed time-barred and the assessment was declared null and void. The tribunal ruled in favor of the assessee. en-us Fri, 17 Nov 2023 00:00:00 +0530 Tue, 30 Jan 2024 06:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448777 ITAT Delhi held that when an assessee fails to remove defects in their return within the prescribed 15-day period under section 139(9), the AO must treat the return as non-est. The AO cannot extend this timeframe and continue processing until the limitation period for issuing notice under section 143(2) expires. Since the notice was issued beyond the statutory limitation period, it was deemed time-barred and the assessment was declared null and void. The tribunal ruled in favor of the assessee. Case-Laws Income Tax Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448777