Defect notice u/s. 139(9) is not in accordance with law hence return filed to be considered as valid

Wholery Infrastructure Private Ltd. Vs DCIT (ITAT Jaipur)

ITAT Jaipur held that as defect notice issued u/s. 139(9) of the Income Tax Act is not in accordance with the law and hence the return of income filed by the assessee should be considered as valid return.

Facts- The assessee filed an application for rectification u/s. 154 of the IT Act, 1961 stating for rectification of a mistake of law apparent in the order passed by the DCIT, CPC, Bangalore for invalidating the r

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