https://www.taxtmi.com/caselaws?id=464852 A return may be treated as invalid where the taxpayer fails to cure a defect and submit audited accounts within the time allowed under the statutory scheme. Here, deficiency notices were issued and an opportunity to rectify the defect was given, but the audited accounts were produced only after the return had already been treated as defective. In the absence of any patent illegality, irregularity, or jurisdictional error in the original, appellate, or revisional orders, the challenge to those orders could not be sustained. en-us Thu, 15 Jun 2023 00:00:00 +0530 Tue, 18 Nov 2025 18:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464852 A return may be treated as invalid where the taxpayer fails to cure a defect and submit audited accounts within the time allowed under the statutory scheme. Here, deficiency notices were issued and an opportunity to rectify the defect was given, but the audited accounts were produced only after the return had already been treated as defective. In the absence of any patent illegality, irregularity, or jurisdictional error in the original, appellate, or revisional orders, the challenge to those orders could not be sustained. Case-Laws Income Tax Thu, 15 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464852