https://www.taxtmi.com/caselaws?id=314360 A return that remains defective after a notice under section 139(9) and is not rectified within the prescribed time loses validity. Where the assessee failed to cure the admitted defects despite a clear warning that non-compliance would render the return invalid, the return could not be acted upon. An intimation issued under section 143(1) based on such an invalid return could not survive and was quashed in favour of the assessee. en-us Wed, 14 Dec 2022 00:00:00 +0530 Mon, 03 Jun 2024 19:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314360 A return that remains defective after a notice under section 139(9) and is not rectified within the prescribed time loses validity. Where the assessee failed to cure the admitted defects despite a clear warning that non-compliance would render the return invalid, the return could not be acted upon. An intimation issued under section 143(1) based on such an invalid return could not survive and was quashed in favour of the assessee. Case-Laws Income Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314360