https://www.taxtmi.com/caselaws?id=767847 A return was treated as defective under Section 139(9) for non-filing of the tax audit report required under Section 44AB, but the Court did not decide the merits of that defect notice because the petitioner did not press the substantive challenge. The Court noted a pending rectification application and directed the petitioner to place the relevant uploaded return and order before the tax authority, which was required to consider and decide the rectification request after giving an opportunity of hearing within the stipulated time. en-us Mon, 24 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767847 A return was treated as defective under Section 139(9) for non-filing of the tax audit report required under Section 44AB, but the Court did not decide the merits of that defect notice because the petitioner did not press the substantive challenge. The Court noted a pending rectification application and directed the petitioner to place the relevant uploaded return and order before the tax authority, which was required to consider and decide the rectification request after giving an opportunity of hearing within the stipulated time. Case-Laws Income Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767847