Defect notice u/s. 139(9) is not in accordance with law hence return filed to be considered as valid
Case Law Details
Case Name : Wholery Infrastructure Private Ltd. Vs DCIT (ITAT Jaipur)
Appeal Number : ITA No. 525/JP/2023
Date of Judgement/Order : 30/10/2023
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Jaipur
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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.
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