Assessment not valid if AO fails to consider deduction/exemption claimed

Sri Deepak Dhanaraj Vs ITO (Karnataka High Court) In this case AO has not whispered about the revised return filed by the assessee except observing that the returns filed by the assessee were invalidated being defective returns. If that being the position, no opportunity was provided to the petitioner under section 139(9) of the Act to remove the defects in the returns pointed out by the assessing officer nor an opportunity was provided to file a return pursuant to the notice issued under section 142(1) of the Act. Even assuming that the arguments of the learned counsel for the Revenue that no...