https://www.taxtmi.com/caselaws?id=800001 Timely rectification of defects in a return under Section 139(9) validates the original return rather than constituting a fresh return. The rectified return relates back to its original filing date, so defect removal does not restart the limitation period for issuing a scrutiny notice under Section 143(2). Where the assessment proceeds on the original return, treating that return as valid, a later scrutiny notice issued beyond the applicable period is time-barred and the consequential assessment cannot stand. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800001 Timely rectification of defects in a return under Section 139(9) validates the original return rather than constituting a fresh return. The rectified return relates back to its original filing date, so defect removal does not restart the limitation period for issuing a scrutiny notice under Section 143(2). Where the assessment proceeds on the original return, treating that return as valid, a later scrutiny notice issued beyond the applicable period is time-barred and the consequential assessment cannot stand. Case-Laws Income Tax Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800001