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 return filed by the Assessee. The application of the assessee had been considered by AO who on perusal of the application fi...