High Court Orders Assessment of Late Tax Returns u/s 139(9), Allowing Assessee to Claim Refund.

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....Defective return - filing of belated return to seek refund - The returns filed by the assessee was wrongly declared by the Income tax Department as invalid return u/s 139(9) - since the time having been lapsed for scrutinizing the returns, HC directed the AO to scrutinize the returns - HC....