https://www.taxtmi.com/highlights?id=98400 A rectification grievance under section 154 concerning a return treated as invalid for want of an audit report had to be examined on merits by verifying whether the assessee had any income from business or profession and, if not, whether any audit report was required. The Tribunal found that the authorities had not adjudicated this plea and had instead shifted the matter between CPC and the jurisdictional AO on jurisdictional grounds. The mechanical rejection was set aside, and the matter was restored to the jurisdictional AO for proper verification and consequential relief if the return was wrongly invalidated. en-us Fri, 03 Apr 2026 08:49:32 +0530 Fri, 03 Apr 2026 08:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98400 A rectification grievance under section 154 concerning a return treated as invalid for want of an audit report had to be examined on merits by verifying whether the assessee had any income from business or profession and, if not, whether any audit report was required. The Tribunal found that the authorities had not adjudicated this plea and had instead shifted the matter between CPC and the jurisdictional AO on jurisdictional grounds. The mechanical rejection was set aside, and the matter was restored to the jurisdictional AO for proper verification and consequential relief if the return was wrongly invalidated. Highlights Income Tax Fri, 03 Apr 2026 08:49:32 +0530 https://www.taxtmi.com/highlights?id=98400