2025 (3) TMI 1233

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....i/by Mr. Atul K. Jasani. For the Respondents: Mr. Akhileshwar Sharma. PC :- 1. This petition, for the assessment year 2023-24 is filed challenging an order passed by the respondent no. 1-CPC, Bengaluru treating the return filed by the petitioner as defective return under Section 139 (9) of the Income-tax Act, 1961 ('the Act') on the ground that the petitioner has not filed the tax audit r....

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....e said email that the rectification petition cannot be entertained since there is no base order available on the system to be rectified and, therefore, the rectification petition is rejected. 4. We fail to understand the above reasoning because the order passed under Section 139 (9) of the Act treating the return of the petitioner as defective is an order available on the system of the responde....