https://www.taxtmi.com/caselaws?id=313204 A defective return filed in response to section 153A notices was treated as curable where self-assessment tax had been paid before completion of assessment, because the proviso to section 139(9) permits condonation when the defect is rectified before assessment. The return was therefore to be regarded as valid. Where the assessee lacked access to seized material and had sought its release, the assessments and appellate order were set aside and the matter remitted for de novo assessment so that the assessee could receive a reasonable opportunity to substantiate its claims. The return was restored to valid status and fresh adjudication was directed on merits. en-us Tue, 30 Aug 2022 00:00:00 +0530 Fri, 29 Mar 2024 19:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313204 A defective return filed in response to section 153A notices was treated as curable where self-assessment tax had been paid before completion of assessment, because the proviso to section 139(9) permits condonation when the defect is rectified before assessment. The return was therefore to be regarded as valid. Where the assessee lacked access to seized material and had sought its release, the assessments and appellate order were set aside and the matter remitted for de novo assessment so that the assessee could receive a reasonable opportunity to substantiate its claims. The return was restored to valid status and fresh adjudication was directed on merits. Case-Laws Income Tax Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313204