https://www.taxtmi.com/article/detailed?id=14626 A defective-return notice requires a reasonable opportunity to rectify; a mismatch between TDS and declared income is a trigger for inquiry but not an automatic ground to ignore a revised return. Where no addition was made on initial scrutiny, the taxpayer's refund claim must be processed rather than summarily rejected, and subsequent assessment proceedings do not relieve the Revenue of the obligation to consider rectification and process refunds based on TDS and advance tax records. en-us Wed, 11 Jun 2025 09:12:48 +0530 Wed, 11 Jun 2025 09:12:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14626 A defective-return notice requires a reasonable opportunity to rectify; a mismatch between TDS and declared income is a trigger for inquiry but not an automatic ground to ignore a revised return. Where no addition was made on initial scrutiny, the taxpayer's refund claim must be processed rather than summarily rejected, and subsequent assessment proceedings do not relieve the Revenue of the obligation to consider rectification and process refunds based on TDS and advance tax records. Articles Income Tax Wed, 11 Jun 2025 09:12:48 +0530 https://www.taxtmi.com/article/detailed?id=14626